defined contribution

См. также в других словарях:

• defined contribution — UK US adjective [before noun] HR ► used to describe a pension arrangement in which the amount paid into the pension plan is fixed but the value of the pension that is received may change, according to how the money in the plan was invested: »a… …   Financial and business terms

• defined-contribution — UK US adjective [before noun] HR ► used to describe a pension arrangement in which the amount paid into the pension plan is fixed but the value of the pension that is received may change, according to how the money in the plan was invested: »a… …   Financial and business terms

• defined contribution — deˌfined contriˈbution 8 [defined contribution] noun fixed payments that are made to a ↑pension plan, where the amount that will be paid out can change • In a defined contribution plan, it is the employee, not the employer, who bears the risk …   Useful english dictionary

• 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

• defined contribution scheme — (DC scheme) Also known as a money purchase scheme. A pension scheme where the benefits payable to an individual member are calculated by reference to contributions paid in to the scheme in respect of that member increased by the investment return …   Law 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 — Beitragszusage; Zusage einer betragsmäßig fest umrissenen Zahlung des ⇡ Arbeitgebers zur Altersversorgung eines ⇡ Arbeitnehmers, wobei sich die Höhe der Leistungen im Versorgungsfall nach Maßgabe der vorhandenen Mittel ergibt. Vgl. auch ⇡ Defined …   Lexikon der Economics

• defined contribution plan — A pension or other employee benefit plan that provides a specified contribution amount for the benefit of eligible employees. The participants ultimately receive amounts that depend on both the accumulated contributions and the investment returns …   Financial and business terms

• defined-contribution pension scheme — DC scheme A pension scheme in which the benefits are based on the value of the contributions paid in by each member. The rate of contribution is normally specified; the amount of pension an individual will receive will depend on the size of the… …   Accounting dictionary

• defined-contribution pension scheme — DC scheme A pension scheme in which the benefits are based on the value of the contributions paid in by each member. The rate of contribution is normally specified; the amount of pension an individual will receive will depend on the size of the… …   Big dictionary of business and management

• Defined contribution plan — A pension plan in which the sponsor is responsible only for making specified contributions into the plan on behalf of qualifying participants. Related: defined benefit plan …   Financial and business terms