2.plan asset：主要由雇主的contribution和投资收益actual return构成，如果plan asset>PBO，说明养老金在...
401K是DC“设定提存计划”的典型代表。设定受益计划(Defined Benefit Plan, DB)，是指除设定提存计划以外...
欢迎收听高顿FRM-金融英语小课堂的类最新章节声音“金融英语—Defined Benefit Plan vs. Defined Contribution Plan”。欢迎大家来到FRM金融英语课堂,今天主讲的是DefinedBenefitPlanv.DefinedContributio...
plan. 2. By only providing a retirement benefit which is totally portable (such as a 401(k) or 457 plan) government and education run the risk that highly-trained employees who had an incentive to remain in their careers due to a desire to earn a 30 year retirement benefit, will be ...
Defined Benefit vs Defined Contribution 知识点 根据给付方式和缴费方式的不同,养老金的管理模式一般分为: DB(Defined Benefit)给付确定制(又称受益基准型、待遇确定型、固定收益计划等),指雇员未来领取的养老金的待遇标准是事前已经确定...
Defined Benefit (DB) Plans Under a DB plan, the employer/plan sponsor commits to providing a specified amount of benefits to employees after they retire. In the U.S., when someone refers to a “pension plan”, the individual is probably referring to a defined benefits plan. DB Plan Benef...
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...
Guide to Defined Contribution Plan & its definition. Here we discuss how does defined contribution pension plan works, its types along with examples.
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...
Defined-Benefit vs. Defined-Contribution Plan: An Overview Employer-sponsored retirement plans are divided into two major categories:defined-benefit plansanddefined-contribution plans. As the names imply, a defined-benefit plan—also commonly known as a traditionalpension plan—provides a...