de·fined benefit plan : 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 Dictionary Entries Near defined benefit plan defile defined benefit plan defined contribution plan See More ...
Defined benefit plans, also known as pensions, enhance employer retirement plan benefit packages by providing specific benefits to eligible participants upon their retirement date. Defined benefit plans are attractive to potential employees due to lifeti
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.
Define Defined benefit plan. Defined benefit plan synonyms, Defined benefit plan pronunciation, Defined benefit plan translation, English dictionary definition of Defined benefit plan. n. A sum of money paid regularly as a retirement benefit or by way of
Defined benefit plan terminations surging: study. (American Academy of Actuaries report)Brostoff, Steven
Defined benefit plans are pension plans that allow the maximum tax deductible retirement contributions permitted by IRS rules.
固定福利计划,英文称为Defined-Benefit Plan,常简称为DB Plan,是由雇主发起的一种退休计划,其福利计算公式综合考虑了多个因素,例如工作年限和工资历史。一般来说,员工需要在公司工作一定时间才能符合参加该计划的资格。在中断服务后(指员工在离开公司超过13周后返回公司),可能还需要等待一段时间方可参与计划并重新获得...
Over the past 25 to 30 years there has been a major shift in retirement plan schemes offered by private-sector employers, from the traditionaldefined-benefit plan (DB plan)to the more contemporarydefined-contribution plan (DC plan).1
How Is a Defined Contribution Plan Different From a Defined Benefit Plan? With a DB plan, retirement income is guaranteed by the employer and computed using a formula that considers several factors, such as length of employment and salary history. DC plans offer no such guarantee,don’t have ...
【答案】：规定受益型养老金计划是指雇员的退休待遇是确定的，根据退休前的工资水平和工作年限计算出退休待遇水平或按统一的金额平均发放，由发起人或发起人聘用的保险公司保证收益，并承担投资风险。