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...
In a defined benefit pension plan (DB plan), an employer has an obligation to pay a certain a...
第二支柱是职业养老金(Workplace Pension)。从缴费与给付方式来看,职业养老金有待遇确定型(Defined Benefit,以下简称DB型)和缴费确定型(Defined Contribution,以下简称DC型)两种。DB型计划多为信托型基金,包括按退休前最终工资领取和按平均工资领取两种。DC型计划分为信托型和契约型两种,信托型包括由单一雇主运营的单一...
How does the defined benefit (DB) pension plan model compare against the defined contribution (DC) pension plan model? The table below compares the DB model to the DC model: Defined Benefit (DB)Defined Contribution (DC)The DB Advantage ...
LOS41.c Describe defined contribution and defined benefit pension plans.是特许金融分析师 CFA一级备考 Portfolio management(组合管理)的第4集视频,该合集共计39集,视频收藏或关注UP主,及时了解更多相关视频内容。
Defined contribution plan: Company每年对 pension plan 的给付金额是固定的,但是该 pension plan 支付给退休员工的 benefit 是不固定的。 Defined benefit plan: pension plan 支付给退休员工的 benefit 是固定的,但是决定 benefit 金额的那些变量的风险则是由company完全承担。
1. Defined Benefit Plans(DB计划):这是一种雇主为员工提供的养老金计划,根据特定的公式,根据工龄和工资水平来确定退休金金额。在这种计划下,雇主需要为员工的退休金进行投资,并承担与该计划相关的投资风险。 2. Defined Contribution Plans(DC计划):这是一种养老金计划,雇主根据员工的工资向其提供固定的缴纳金额,...
takes note of the legislatively mandated regulatory distinctions between defined benefit and defined contribution plans, outlines the distinctions between the plans from the perspective of plan sponsors versus plan participants, and questions the appropriateness of the movement away from defined benefit plans...
Pension，是指养老年金，有Defined Benefits 和Defined Contribution两种类型，区别在于Employee退休前 employee...
Though pensions come in two types—defined-contribution and defined-benefit—the most common type of traditional pension is thedefined-benefit plan. During an employee's working years, the employer contributes to the plan. (With a defined-contribution plan, the employee does, too.) After the emp...