retirement benefit plan

См. также в других словарях:

• retirement benefit — Broadly, any benefit received upon retiring from employment, under a formal or informal benefit plan. A benefit payable to a designated beneficiary upon the death of one retired under a retirement plan calling for the payment of amounts… …   Ballentine's law dictionary

• defined benefit plan — de·fined benefit plan n: a pension plan in which the amount of benefits paid to an employee after retirement is fixed in advance in accordance with a formula given in the plan Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. defined… …   Law dictionary

• Target benefit plan — A target benefit plan is a type of pension plan that contains features of a defined contribution plan but is made to appear like a defined benefit plan. It is similar to defined benefit plan in that the annual contribution is determined by a… …   Wikipedia

• Unit Benefit Plan — An employer sponsored pension plan that provides retirement benefits based on a dollar amount or, more typically, a percentage of the employee s earnings for each year of service. A unit benefit plan is usually based on a percentage ranging from… …   Investment dictionary

• Target-Benefit Plan — A benefit plan that is similar to a defined benefit plan since contributions are based on projected retirement benefits. However, unlike a defined benefit plan, the benefits provided to participants at retirement are based on the performance of… …   Investment dictionary

• Defined-Benefit Plan — An employer sponsored retirement plan where employee benefits are sorted out based on a formula using factors such as salary history and duration of employment. Investment risk and portfolio management are entirely under the control of the… …   Investment dictionary

• Variable Benefit Plan — A type of retirement plan in which the payout changes depending on how well the plan s investments perform. Variable benefit plans, also called defined contribution plans, allow the plan holder to manage his or her own account. By contrast, a… …   Investment dictionary

• employee benefit plan — USA Either an employee pension benefit plan or an employee welfare benefit plan or a plan which is both. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

• excess benefit plan — USA A plan maintained by an employer solely to provide certain employees with benefits that exceed the limits that apply to employee pension benefit plans under Section 415 of the Internal Revenue Code. Unfunded excess benefit plans are exempt… …   Law dictionary

• defined benefit plan — A pension or other employee benefit plan that provides specified amounts of benefits to eligible participants. The specified amounts of benefits are usually determined based upon age, years of service, and/or levels of compensation. American… …   Financial and business terms

• Registered Retirement Savings Plan — A Registered Retirement Savings Plan or RRSP is an account that provides tax benefits for saving for retirement in Canada. RRSP refers to a provision in the Income Tax Act that allows a person to shelter financial property from income taxes.RRSPs …   Wikipedia