A defined benefit plan is funded and managed by an employer. A defined contribution plan is managed and funded by employees and boosted by employer contributions.
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的,给付标准由政府承诺,确保被保人的基本生活,...
Unitary pension present valueIntroduction The defined benefit method The defined contribution method The notional defined contribution (NDC) method Conclusionsdoi:10.1002/9781118562031.ch4Pierre DevolderJacques JanssenRaimondo MancaJohn Wiley & Sons, Inc...
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，不然年老的你还能跟...
expense is equal to its contributions to the plan.答案：B解析：In a defined benefit pension plan...
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...
Before we get too far into the weeds in the defined benefit vs defined contribution plans discussion, and how to make the most out of each one, here’s a quick look at the Canadian retirement landscape. About6.6 millionCanadians are enrolled in a personal registered retirement plan of some ...
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...
Defin ed Ben efit Pla n ( t r a d it ion a l p en s ion or fixed p en s ion ) – A pension plan under which an employee receives a set monthly amount upon retirement, guaranteed for their life or the joint lives of the member and their spouse. This benefit may also include...
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 ...