Giving employees extra cash is likely to be the most popular alternative to pensions for employees that are affected by the lifetime allowance limit.
Over two-thirds (67%) of respondents to a survey by consultancy firm Watson Wyatt reported that they were considering this option.
Two-thirds of employers that had already made a decision about which alternative to offer, meanwhile, said that they would pay for personal financial advice for executive staff.
Unfunded unapproved retirement benefits schemes (UURBS), top-up arrangements where the employer sets up a trust to avoid tax, was the second most popular alternative, which was under consideration by 36% of employers.
Employee Benefits Pension Research 2004 also shows that funded unapproved arrangements (FURBS) are expected to be popular.
Some 30% of executives affected by the lifetime limit will be offered Furbs if they reduce or opt out of pension provision.