Supplemental Retirement Benefit Act of 1983

Supplemental Retirement Benefit Act of 1983 - Amends the Internal Revenue Code to allow an employer to provide participants in a defined benefit plan with supplemental retirement benefits through a defined contribution plan of the employer. Sets forth requirements for such plans. Sets forth eligibility requirements for participants in such plans. Limits the amount of such supplemental benefits to three percent of the primary retirement benefit. Allows an employer to make contributions contingent upon profits.

Allows a tax deduction to employers making contributions to such supplemental retirement benefit arrangements.