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pension plan sponsor

См. также в других словарях:

  • 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

  • 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

  • Plan termination — for ERISA defined benefit pension plans, is either the voluntary act of a pension plan sponsor who no longer believes that the costs of providing the pension outweighs its benefits, or the involuntary termination by the PBGC when the federal… …   Wikipedia

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

  • 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

  • sponsor — / spɒnsə/ noun 1. a company which pays part of the cost of making a TV programme by taking advertising time on the programme 2. a person or company which pays money to help research or to pay for a business venture 3. a company which pays to help …   Dictionary of banking and finance

  • 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

  • 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

  • defined benefit plan — A pension or other employee benefit plan that provides specified amounts of benefits to eligible participants. The specified amounts of benefits are usually determined based upon age, years of service, and/or levels of compensation. American… …   Financial and business terms

  • Defined benefit plan — A pension plan in which the sponsor agrees to make specified dollar payments to qualifying employees. The pension obligations are effectively the debt obligation of the plan sponsor. Related: defined contribution plan …   Financial and business terms

  • 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

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