Defined benefit plans are pension plans that allow the maximum tax deductible retirement contributions permitted by IRS rules.
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 is funded and managed by an employer. A defined contribution plan is managed and funded by employees and boosted by employer contributions.
Defined benefit (DB) methodDefined contribution (DC) methodDini reform transformationMonte Carlo methodNotional defined contribution (NDCPay as you go (PAYGTransformation coefficientsUnitary pension present valueIntroduction The defined benefit method The defined contribution method The notional defined ...
404(0), for tax years beginning after 2007, (22) the maximum deductible contribution for a defined-benefit plan is the greater of: Tax planning with single-employer qualified plans Although West Virginia teachers voted decisively last year to return everybody to a defined-benefit plan (all teac...
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...
Commuted values are usually calculated taking into consideration the present 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 respons...
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...