- cash-balance retirement plan
- страх., эк. тр., амер. = cash-balance pension plan
Англо-русский экономический словарь.
Англо-русский экономический словарь.
Cash Balance Pension Plan — A pension plan under which an employer credits a participant s account with a set percentage of his or her yearly compensation plus interest charges. A cash balance pension plan is a defined benefit plan. As such, the plan s funding limits,… … Investment dictionary
Cash balance plan — A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypotheticality of the individual accounts was crucial in the early adoption of such plans… … Wikipedia
Retirement plan — A retirement plan is an arrangement to provide people with an income, or pension, during retirement, when they are no longer earning a steady income from employment. Retirement plans may be set up by employers, insurance companies, the government … Wikipedia
Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There … Wikipedia
Cash Charge — A typically one time charge off that a firm makes against its earnings as part of a plan to downsize or to improve company efficiency. A cash charge requires an initial outlay of cash. Cash charges are charges that are not expected to be… … Investment dictionary
cash — Synonyms and related words: COD, acquitment, acquittal, acquittance, amortization, amortizement, and pence, available funds, balance in hand, banknotes, bills, binder, bread, cash down, cash in, cash in hand, cash on delivery, cash payment, cash… … Moby Thesaurus
Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… … Wikipedia
Defined contribution plan — See also: Defined benefit plan In economics, a defined contribution plan is a type of retirement plan in which the amount of the employer s annual contribution is specified.[1] Individual accounts are set up for participants and benefits are… … Wikipedia
Overfunded Pension Plan — A company retirement plan that has more assets than liabilities. In other words, there is a surplus amount of money needed to cover current and future retirements. Although the surplus can legally be recorded as company income, it cannot be paid… … Investment dictionary
employee pension benefit plan — USA A plan, fund or program established or maintained by an employer, an employee organization or both. An employee benefit plan, by its express terms or as a result of surrounding circumstances, either: • Provides retirement income to employees … Law dictionary
Involuntary Cash-Out — Distributing the balance of a participant s retirement account under a qualified plan without the written consent of the participant, the participant s spouse or beneficiary. Involuntary cash out usually occurs if the participant’s balance… … Investment dictionary