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on pension plan contributions

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

  • Pension Plan — A type of retirement plan, usually tax exempt, wherein an employer makes contributions toward a pool of funds set aside for an employee s future benefit. The pool of funds is then invested on the employee s behalf, allowing the employee to… …   Investment dictionary

  • pension plan — An arrangement to fund regular payments and other benefits to individuals who no longer work. Pensions can be paid by a government on the basis of age, or by employers on the basis of a period of employment. Most pension schemes require… …   Auditor's dictionary

  • pension plan — pen′sion plan n. bus a plan maintained by a company or organization, either with or without contributions by employees, for making regular payments of benefits to retired or disabled employees • Etymology: 1955–60 …   From formal English to slang

  • 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

  • Canada Pension Plan — The Canada Pension Plan (CPP) is a contributory, earnings related social insurance program. It forms one of the two major components of Canada s public retirement income system, the other component being Old Age Security (OAS). Other parts of… …   Wikipedia

  • 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

  • Ontario Teachers' Pension Plan — Board Type Private Industry Pension fund Founded 1989 Headquarters …   Wikipedia

  • 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

  • Withdrawal Credits, Pension Plan — The rights of an employee who has a qualified pension plan to cash out any accumulated benefits upon leaving an employer. Under a pension plan, through withdrawal credits, the employee may have immediate rights to any contributions plus any… …   Investment dictionary

  • simplified employee pension plan — A pension plan allowing self employed business owners to make contributions toward their own retirement plans and to their employees retirement plans. Contributions are made directly to an individual retirement account set up for each employee (a …   Law dictionary

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