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...
（3%，6%，9%只是举例数字） 这里是链接：What's a defined benefit plan?国内...
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...
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...
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 ...
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 ...
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. As with other parts of your pension plan, the commuted value formula that applies to you is likely...
Berkeley Electronic Press Selected WorksJONATHAN B FORMAN
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
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...