A defined contribution plan differs from a defined benefit plan in that the: A. investment decisions are made by the plan sponsor. B. risk/return tradeoffs of plan assets accrue to the participant. C. risk/return tradeoffs of plan assets accrue to the plan sponsor. 相关知识点: 试题来源...
With the introduction of Section 401(k) retirement plans in the U.S. Tax Code during the late 1970s, the public sector has become increasingly aware of defined contribution (DC) plans and their advantages over DB plans.Todd, Fred DTodd, Fred D. 1997. "A Defined Contribution Plan is a ...
C. risk/return tradeoffs of plan assets accrue to the plan sponsor. 正确答案:B 分享到: 答案解析: All investment decisions of defined contribution assets are made by the participant, which dictates to whom plan asset risk/return tradeoffs accrue—the participant. The benefit paid is determined...
However, a plan is not a defined contribution plan even if it is structured as such, if the employer guarantees a certain minimum return, the plan requires the employer to pay additional contributions in case of a short fall, and/or the employer has a history of increasing contributions when...
C. risk/return tradeoffs of plan assets accrue to the participant. 正确答案:A 分享到: 答案解析: All investment decisions are made by the plan sponsor, and all risk/return tradeoffs accrue to the sponsor. The benefits paid by a defined benefit plan are determined by a specified benefit ...
amCherry Tag mAb mCherry标记mAb [translate] aThe majority for the Fund’s employees are eligible for retirement benefits under adefined contribution plan. 多数为资金的雇员是有资袼退休福利下adefined贡献计划。 [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语...
Defined Contribution Plan 固定供款计划 Deflation 通货紧缩;通缩 Deleveraged 削减头寸 Delist 停牌;除牌 Delta 德耳塔(希腊字母);避险比率;变动量 [期权] 德耳塔描述了期权金对基础工具价格变化的敏感度。换言之,期权的德耳塔是在基础工具发生小幅变化时,为对冲期权的价格变...
A Roadmap to Spinning Off a Defined Contribution Plan.The benefits press and seminars regularly analyze the merger of benefit plans. Spin-offs receive less attention--this article aims to fill the information gap. The focus here is on tax-qualified defined contribution plans that offer 401(k),...
There are two main types of pension plans: the defined-benefit plan and the defined-contribution plan.2 The Defined-Benefit Pension Plan With a defined-benefit pension plan, the employer guarantees that the employee will receive a specific monthly payment after retiring and for life, regardless of...
aIn the extreme, a funded defined contribution plan could displace an equal amount of existing saving, leaving no net change in national saving. Similarly, a promise of benefits in a PAYGO system could reduce private saving with no offsetting rise in government or pension saving, thus causing a...