![concept-piece-download-product-based-restricted-bonus-plan](https://cdn.ashbrokerage.com/uploads/_960x600_crop_center-center_none/concept-piece-download-product-based-restricted-bonus-plan.png)
A Restricted Bonus Plan is a combination of three planning tools: a Section 162 bonus plan, a restricted endorsement and an employment contract. The combination of these elements creates an attractive benefit for key employees while providing the employer with control.