In a defined benefit pension plan (DB plan), an employer has an obligation to pay a certain a...
与固定缴款养老金计划相比，固定收益养老金计划(DB, defined benefit pension plans)本质上是雇主承诺在未...
5. Defined contribution plan VS Defined benefit plan Defined contribution plan是企业每年对pension plan的给付金额是固定的,但是该plan支付给退休员工的benefit是不固定的。 Defined benefit plan是该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企业完全承担。 三、Pension ...
Defined Benefit Plan A defined-benefit plan, also called a pension, is a plan that pays you a specific amount of money, either per month or in a lump sum, when you become eligible for retirement benefits. These plans usually have formulas to determine how much you receive in benefits based...
Defined Contribution Plan的翻译是养老金固定缴款计划，您所说的这个词语，是属于CMA核心词汇的一个，这个词的意义如下：一种养老金计划，每年为员工预留若干金额或若干百分比的资金，以支付有关养老福利。但对员工无需支付罚款提取资金的时间及形式有限制。希望高顿网校的回答能帮助您解决问题，更多财会问题...
养老金固定收益计划（Defined Benefit Plan）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，通常按月发放直至受益人去世。这类养老金计划对员工无需支付罚款提取资金的时间及形式有限制。希望高顿网校的回答能帮助您解决问题...
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 ...
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...
(1999). Faculty choice of a pension plan: Defined benefit versus defined contribution. Industrial Relations, 38, 18-45.Clark, Robert L., and M. Melinda Pitts. 1999. Faculty choice of a pension plan: Defined benefit vs. defined contribution. Industrial Relations 38:18-45....
Pensionvestingfordefined-benefit planscan occur in different ways. Your benefits can vest immediately, or vesting may be spread out over as many as seven years. Your plan’s vesting schedule might be a factor if you’re thinking about changing jobs—you might not want to leave until you’re...