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cash-balance retirement plan

  • 1 cash-balance retirement plan

    страх., эк. тр., амер. = cash-balance pension plan

    Англо-русский экономический словарь > cash-balance retirement plan

  • 2 cash-balance pension plan

    сокр. CB plan страх., эк. тр., амер. (пенсионный) план с денежным остатком* (гибридная форма пенсионного плана, сочетающая в себе черты пенсионного плана с фиксированными выплатами и пенсионного плана с фиксированными взносами; аналогично планам с фиксированными взносами, такой план подразумевает, что работнику открывается специальный счет, на который регулярно зачисляются взносы работодателя, устанавливаемые в виде определенного процента от заработной платы работника, и перечисляются проценты; проценты могут начисляться по фиксированной ставке либо изменяться по определенному правилу, напр., в зависимости от изменений процентных ставок по казначейским векселям; при этом этот план, подобно планам с фиксированными выплатами, гарантирует работнику определенный размер выплат, т. е. в этом случае инвестиционный риск перекладывается на работодателя, который обязуется обеспечить накопление на счете достаточной суммы независимо от реальной доходности инвестиций; в случае перехода работника на новую работу, накопленная сумма может быть переведена в аналогичный план нового работодателя, а если новый работодатель не использует таких планов, то на индивидуальный пенсионный счет работника)
    Syn:
    See:

    Англо-русский экономический словарь > cash-balance pension plan

См. также в других словарях:

  • 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

  • Cash balance plan — A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypotheticality of the individual accounts was crucial in the early adoption of such plans… …   Wikipedia

  • Retirement plan — A retirement plan is an arrangement to provide people with an income, or pension, during retirement, when they are no longer earning a steady income from employment. Retirement plans may be set up by employers, insurance companies, the government …   Wikipedia

  • Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There …   Wikipedia

  • Cash Charge — A typically one time charge off that a firm makes against its earnings as part of a plan to downsize or to improve company efficiency. A cash charge requires an initial outlay of cash. Cash charges are charges that are not expected to be… …   Investment dictionary

  • cash — Synonyms and related words: COD, acquitment, acquittal, acquittance, amortization, amortizement, and pence, available funds, balance in hand, banknotes, bills, binder, bread, cash down, cash in, cash in hand, cash on delivery, cash payment, cash… …   Moby Thesaurus

  • 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

  • Defined contribution plan — See also: Defined benefit plan In economics, a defined contribution plan is a type of retirement plan in which the amount of the employer s annual contribution is specified.[1] Individual accounts are set up for participants and benefits are… …   Wikipedia

  • Overfunded Pension Plan — A company retirement plan that has more assets than liabilities. In other words, there is a surplus amount of money needed to cover current and future retirements. Although the surplus can legally be recorded as company income, it cannot be paid… …   Investment dictionary

  • employee pension benefit plan — USA A plan, fund or program established or maintained by an employer, an employee organization or both. An employee benefit plan, by its express terms or as a result of surrounding circumstances, either: • Provides retirement income to employees …   Law dictionary

  • Involuntary Cash-Out — Distributing the balance of a participant s retirement account under a qualified plan without the written consent of the participant, the participant s spouse or beneficiary. Involuntary cash out usually occurs if the participant’s balance… …   Investment dictionary