在固定缴款养老金计划(DC, defined contribution pension plans)下，特定或商定的缴款是对雇员的养老金计...
DC(Defined Contribution)缴费确定制(又称供款基准型、固定缴款计划等),指雇员退休后所能领取的养老金取决于工作期间的缴费额及其增值情况,多采用完全积累制,个人缴纳的养老金用于自己,强调权利和义务对等,透明度高,具有激励作用。 国际通行...
2.plan asset：主要由雇主的contribution和投资收益actual return构成，如果plan asset>PBO，说明养老金在...
先来看美国的企业年金发展,其计划类型先后经历了从确定给付(Defined Benefit,DB)计划到确定缴费(Defined Contribution,DC)计划,再到DB、DC与混合养老金计划(Hybrid Pension Plan)并存的过程。在企业年金发展初期,为了吸引人才,通常采用的是DB计划。DB计划是指企业向退休职工提供既定的给付,给付水平是由与工资、工作年限...
DC模式是缴费确定型(defined contribution)模式的简称。 缴纳确定模式(defined contribution)是一种养老保险缴费模式,是结合未来的养老负担、基金的保值增值、通货膨胀率、企业的合理负担、现行劳动力市场和工资水平等因素,经过预测,确定一个相当长时期内比较稳定的缴费比例或标准,再根据这个缴费标准来筹集养老保险金,并完全...
Defined Contribution (DC) Plans DC plans outline the periodic amounts than a retirement plan sponsor (the employing company) contributes to the retirement plan and how those contributions are provided to employees. DC Plan Example: In the U.S., a common form of DC plan is the 401(k) plan...
Since their emergence in the 1970s, defined contribution (DC) plans in the United States have matured significantly. One notable change has been a shift in how plan sponsors develop investment lineups for participant-directed DC plans. Plan sponsors are evolving from sim...
DC PLAN FUTURE IS BACK TO THE PAST; Custom funds, annuity products spur changes.(Defined Contribution)Gottlieb, Jenna
Define Defined contribution plan. Defined contribution plan synonyms, Defined contribution plan pronunciation, Defined contribution plan translation, English dictionary definition of Defined contribution plan. n. A sum of money paid regularly as a retire
There is no way to know how much a DC plan will ultimately provide the employee upon retiring, as contribution levels can change, and thereturnson the investments may go up and down over the years. DC plans accounted for $10.6 trillion of the $38.4 trillion in total retirement plan assets...