（3%，6%，9%只是举例数字） 这里是链接：What's a defined benefit plan?国内...
而Defined Benefit可是你公司承诺的金额哦，真金白银摆在那里，为了提现诚意，公司要以Liability的形式放在...
3. Introducing a DC only benefit will not eliminate the necessity of continued maintenance of the DB plan. The DB plan will need to be administered for those current retirees and also for all of those members who have vested service. (The ...
一、意思不同 Defined benefit pension plan 为养老金固定收益计划，Defined contribution pension plan为养老金固定缴款计划。二、指代范围不同 养老金固定收益计划是指雇主支持的养老金计划，员工退休、或丧失就业能力后可按工龄、职位等因素，确定一个固定的（可按通货膨胀率调整）退休津贴数额，通常按月发...
value of money versus long term interest rates and the life expectancy of the group of beneficiaries. Commuted value is only applicable to a defined benefit plan, as with a defined contribution plan the employer’s responsibility ends as soon as they make the contribution alongside the employee....
3ERISA set minimum standards for who can participate, how long the vesting period is, and plan funding procedures. 19 These provisions required companysponsore...Ezra, D. (2007). Defined-benefit and defined-contribution plans of the future. Financial Analysts Journal, 63(1), 26-30....
The private pension structure in the United States, once dominated by defined benefit (DB) plans, is currently divided between defined contribution (DC) and DB plans. Wealth accumulation in DC plans depends on a participant's contribution behavior and on financial market returns, while accumulation...
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的,给付标准由政府承诺,确保被保人的基本生活,采用现收现付方式筹集资金,体现代际供养,互济性强。 DC(Defi...
a defined-benefit plan—also commonly known as a traditionalpension plan—provides a specified payment amount in retirement. A defined-contribution plan allows employees to contribute and invest in funds and other securities over time to save for...
A defined-benefit plan, such as a pension, guarantees a certain benefit amount in retirement. A 401(k) does not. As adefined-contribution plan, a 401(k) is defined by an employee'scontributions, which are sometimes matched by the employer. ...