defined benefit pension plan
- defined benefit pension plan
DB pension plan, DBPP , эк. тр. пенсионный план с фиксированными [установленными, оговоренными\] выплатами
Syn:
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пенсионный план с фиксированными выплатами: пенсионная программа, по которой участникам гарантируется фиксированная сумма выплат после оговоренной выслуги лет; взносы делаются работодателем и иногда частично самими служащими (США);
final salary scheme.
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пенсионная программа с фиксированными суммами выплат
Англо-русский экономический словарь.
Полезное
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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 benefit pension plan — A *pension plan that arranges its funding on the basis of predetermined amounts payable to members. The amounts payable to members on retirement are usually a function of a combination of some or all of the following (items ii and iii refer to… … Auditor's dictionary
defined contribution pension plan — A *pension plan that arranges its payments and benefits to members on the basis of the amounts contributed by active members. Unlike in a *defined benefit pension plan, members are not guaranteed specific levels of payments or other benefits on… … Auditor's dictionary
defined benefit — UK US adjective [before noun] ► HR used to describe a pension arrangement in which the value of the pension is fixed, and usually decided by the length of time you worked for a company and the salary that you earned: »a defined benefit… … Financial and business terms
defined-benefit — UK US adjective [before noun] ► HR used to describe a pension arrangement in which the value of the pension is fixed, and usually decided by the length of time you worked for a company and the salary that you earned: »a defined benefit… … Financial and business terms
Money-Purchase Pension Plan — A pension plan to which employers and employees make contributions based on a percentage of annual earnings, in accordance with the terms of the plan. Upon retirement, the total pool of capital in the member s account can be used to purchase a… … Investment dictionary
pension plan — A plan established and maintained by an employer primarily to provide systematically for the payment of definitely determinable benefits to his employees, or their beneficiaries, over a period of years (usually for life) after retirement.… … Black's law dictionary
defined benefit — deˌfined ˈbenefit 8 [defined benefit] noun a fixed amount of money that will be paid by a ↑pension plan, especially when this amount is based on your salary at the end of your working life and the number of years you worked • Companies are… … Useful english dictionary
defined benefit plan — de·fined benefit plan n: a pension plan in which the amount of benefits paid to an employee after retirement is fixed in advance in accordance with a formula given in the plan Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. defined… … Law dictionary
Individual Pension Plan — An Individual Pension Plan or IPP is a Canadian retirement savings vehicle. An IPP is a one person maximum Defined Benefit Pension Plan (DB Plan) which allows the plan member to accrue retirement income on a tax deferred basis. As such, an IPP… … Wikipedia
Pension Plan — A type of retirement plan, usually tax exempt, wherein an employer makes contributions toward a pool of funds set aside for an employee s future benefit. The pool of funds is then invested on the employee s behalf, allowing the employee to… … Investment dictionary
