LOS41.c Describe defined contribution and defined benefit pension plans.是特许金融分析师 CFA一级备考 Portfolio management(组合管理)的第4集视频,该合集共计39集,视频收藏或关注UP主,及时了解更多相关视频内容。
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...
The meaning of DEFINED CONTRIBUTION PLAN is a pension plan in which the amount of the contributions made by the employer is fixed in advance and earnings are distributed proportionately.
The meaning of DEFINED BENEFIT PLAN is a pension plan in which the amount of benefits paid to an employee after retirement is fixed in advance in accordance with a formula given in the plan.
对个人而言呢：Defined Benefit指的是收益固定，就是退休之后躺在拿固定的钱呗，除非公司破产倒闭，不然...
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. ...
Focuses on a tax law which will raise annual contribution limits for tax-deferred savings plans and defined-contribution plans in the United States. Increase in the contribution limit for individual retirement accounts; Requirement of a plan administrator of a defined-benefit plan or a money ...
请比较给付确定模式(Defined Benefit)和缴费确定模式(Defined Contribution)这两种养老保险缴费模式的异同。[首都经济贸易大学2013年研] 相关知识点: 试题来源: 解析 答案: 给付确定模式,是先设定养老保险金为保障一定的生活水平需要达到的替代率,以此确定养老保险金的给付标准,再结合相关影响因素进行测算,来确定养老保...
500，那这之后只要你活着，每月7500，不多不少；这7500也就是事先既定好的benefit。
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...