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 ...
Which statement is correct? A. The plan sponsor of a defined benefit plan never needs to increase its contributions to the pension trust. B. A defined contribution plan is a pension plan that places investment risk on the employers. C. A defined contribution plan specifies the f...
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...
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...
Which of the following represents a defined-contribution pension plan? (a) A pension plan into which the employer and employee make regular contributions. (b) A pension plan whose benefit is determined by a formula that takes into account years of service, wages, and salary. (c) A pension ...
B. Periodic contributions to the plan. C. Service costs incurred during the period. 相关知识点: 试题来源: 解析 B Under a defined contribution pension plan, a company's only pension expenses are the predetermined contributions required to be made to the plan for the period.反馈 收藏 ...
Which of the following represents a defined-contribution pension plan? ___以下哪项代表定额供款养老金计划? ___? A pension plan whose benefit formula is 1% of retirement salary for each year of service. (养老金计划,其收益公式为每一服务年限的退休工资的1%。)A pension plan whose benefit is det...
aAny pension plan that is not a defined contribution pension plan is, for purposes of this Statement, a defined benefit pension plan. 不是一个被定义的贡献养老金计划的所有养老金计划是,为这个声明的目的,一个被定义的好处养老金计划。[translate]...
1. Principles: extensive consultation, joint contribution, and shared benefits 共建“一带一路”以共商共建共享为原则,积极倡导合作共赢理念与正确义利观,坚持各国都是平等的参与者、贡献者、受益者,推动实 现经济大融合、发展大联动、成果大共享。 The BRI is founded on the principles of extensive consultation...
B. benefit paid by the sponsor is defined by contributions made to the plan.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 ...