pension benefits

См. также в других словарях:

• Statement Of Changes In Net Assets Available For Pension Benefits — An income statement that identifies any transactions that alter the net assets that are available for pension benefits. Pension fund statements list additions and deductions from the available asset list on the statement of changes . The largest… …   Investment dictionary

• maximum pension benefits — There are maximum benefits payable under Inland Revenue approved occupational pension schemes beyond which tax advantages do not apply. In broad terms there are two thirds of the employee s final remuneration, with a lump sum option (where part… …   Law dictionary

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

• pension — pen·sion n: money paid under given conditions to a person following retirement or to surviving dependents see also defined benefit plan, defined contribution plan Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

• 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

• Pension Benefit Guaranty Corporation — ( PBGC) A U.S. Government agency that was created to insure guaranteed pension benefits. PBGC has statutory authority to claim up to 30% of the net assets of a firm that sponsors a pension plan when an underfunded plan is terminated. Such a PBGC… …   Financial and business terms

• pension commencement lump sum — Introduced by the Finance Act 2004, a member of a registered pension scheme may commute part of his pension benefits for a pension commencement lump sum. This may comprise up to 25% of the capital value of the member s pension entitlement, and is …   Law dictionary

• Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

• 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 — ▪ I. pension pen‧sion 1 [ˈpenʆn] noun [countable] FINANCE an amount of money paid regularly by a government, company, or financial institution to someone who is officially considered to be too old or too ill to earn money by working; =… …   Financial and business terms

• Pension Benefit Guaranty Corporation - PBGC — A non profit corporation that functions under the jurisdiction of the Department of Labor and that guarantees the payment of certain pension benefits under defined benefit plans that have been terminated with insufficient money to pay benefits.… …   Investment dictionary