defined benefit plans

См. также в других словарях:

• 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

• 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-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

• defined benefit — deˌfined ˈbenefit 8 [defined benefit] noun a fixed amount of money that will be paid by a ↑pension plan, especially when this amount is based on your salary at the end of your working life and the number of years you worked • Companies are… …   Useful english dictionary

• defined benefit pension plan — A *pension plan that arranges its funding on the basis of predetermined amounts payable to members. The amounts payable to members on retirement are usually a function of a combination of some or all of the following (items ii and iii refer to… …   Auditor's dictionary

• 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

• defined contribution plan — n: a pension plan in which the amount of the contributions made by the employer is fixed in advance and earnings are distributed proportionately Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. defined contribution plan …   Law dictionary

• 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

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

• Pension Benefit Guaranty Corporation — (PBGC) A federal insurance fund that pays pension benefits to retirees whose pension plans have ended, generally because the plans cannot meet their financial obligations. The PBGC is funded by insurance premiums paid by employers that sponsor… …   Law 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