benefit-based pension plan

См. также в других словарях:

• pension plan — A plan established and maintained by an employer primarily to provide systematically for the payment of definitely determinable benefits to his employees, or their beneficiaries, over a period of years (usually for life) after retirement.… …   Black's law dictionary

• Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… …   Wikipedia

• Cash Balance Pension Plan — A pension plan under which an employer credits a participant s account with a set percentage of his or her yearly compensation plus interest charges. A cash balance pension plan is a defined benefit plan. As such, the plan s funding limits,… …   Investment dictionary

• Money-Purchase Pension Plan — A pension plan to which employers and employees make contributions based on a percentage of annual earnings, in accordance with the terms of the plan. Upon retirement, the total pool of capital in the member s account can be used to purchase a… …   Investment dictionary

• Individual Pension Plan — An Individual Pension Plan or IPP is a Canadian retirement savings vehicle. An IPP is a one person maximum Defined Benefit Pension Plan (DB Plan) which allows the plan member to accrue retirement income on a tax deferred basis. As such, an IPP… …   Wikipedia

• Pension Benefit Guaranty Corporation — (United States) Agency overview Formed September 2, 1974 …   Wikipedia

• Corporate Pension Plan — A formal arrangement between a company and its employees or the employees union that provides funding for the employees retirement. This pool of funds can be financed in several ways and will eventually be used to make periodic payments to… …   Investment dictionary

• Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

• Pension provision in the United Kingdom — UK Pension Provision falls into seven major divisions; Basic State Pension, State Second Pension (S2P), Occupational Pensions, Stakeholder Pensions, Group Personal Pensions and Personal or Individual Pensions. Personal Accounts automatic… …   Wikipedia

• pension — Retirement benefit paid regularly (normally, monthly), with the amount of such based generally on length of employment and amount of wages or salary of pensioner. Deferred compensation for services rendered. Waite v. Waite, 6 C.3d 461, 99… …   Black's law dictionary

• pension — pensionable, adj. pensionably, adv. pensionless, adj. /pen sheuhn/; Fr. /pahonn syawonn / for 3, n., pl. pensions / sheuhnz/; Fr. / syawonn / for 3, v. n. 1. a fixed amount, other than wages, paid at regular intervals to a person or to the person …   Universalium