- defined benefit plan
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* * *система установленных льгот* * *План определенного преимущества (прибыли). Пенсионный план, предполагающий согласие спонсора производить определенные долларовые выплаты сотрудникам, имеющим на это право. Пенсионные обязательства, по сути, являются долговыми обязательствами спонсора плана. См. также Defined contribution plan - . Инвестиционная деятельность .
Англо-русский экономический словарь.
Смотреть что такое "defined benefit plan" в других словарях:
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
Defined-Benefit Plan — An employer sponsored retirement plan where employee benefits are sorted out based on a formula using factors such as salary history and duration of employment. Investment risk and portfolio management are entirely under the control of the… … Investment dictionary
defined benefit plan — A pension or other employee benefit plan that provides specified amounts of benefits to eligible participants. The specified amounts of benefits are usually determined based upon age, years of service, and/or levels of compensation. American… … Financial and business terms
Defined benefit plan — A pension plan in which the sponsor agrees to make specified dollar payments to qualifying employees. The pension obligations are effectively the debt obligation of the plan sponsor. Related: defined contribution plan … Financial and business terms
defined benefit plan — /dɪˌfaɪnd benefɪt plæn/, defined contribution plan /dɪˌfaɪnd ˌkɒntrɪ bju:ʃ(ə)n plæn/ noun US a pension plan set up by corporations for their employees … Dictionary of banking and finance
defined benefit plan — A type of occupational pension in which the pension provision is defined (e.g., a fixed monthly amount for each year of service) and guaranteed. The employer has to make up the difference if the scheme fails to perform as well as expected.… … Business law dictionary
Defined Benefit Plan — Altersvorsorgeplan mit festen Leistungen, bei dem die Versorgungsleistungen, die nach einer bestimmten Rentenformel ermittelt werden, typischerweise am Einkommen des Begünstigten während der Beschäftigungsdauer orientiert sind… … Lexikon der Economics
defined contribution plan — n: a pension plan in which the amount of the contributions made by the employer is fixed in advance and earnings are distributed proportionately Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. defined contribution plan … Law dictionary
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
defined contribution plan — A pension or other employee benefit plan that provides a specified contribution amount for the benefit of eligible employees. The participants ultimately receive amounts that depend on both the accumulated contributions and the investment returns … Financial and business terms
Defined contribution plan — A pension plan in which the sponsor is responsible only for making specified contributions into the plan on behalf of qualifying participants. Related: defined benefit plan … Financial and business terms
Книги
- Pension Finance. Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control, Robert Merton C.. Pension plans around the world are in a state of crisis. U.S. plans alone are facing a total accrued liability funding deficit of almost $4 trillion (of the same order of magnitude as the… Подробнее Купить за 6178.75 руб электронная книга
- Managing Your Firm's 401(k) Plan. A Complete Roadmap to Managing Today's Retirement Plans, Matthew Smith X.. An objective resource for managing your firm's 401(k) plan With the recent uncertainty in the economy and financial markets, 401(k) plans are now under more scrutiny than ever. Written for… Подробнее Купить за 5528.36 руб электронная книга
- Successful Defined Contribution Investment Design. How to Align Target-Date, Core, and Income Strategies to the PRICE of Retirement, Ying Gao. Start-to-finish guidance toward building and implementing a robust DC plan Successful Defined Contribution Investment Design offers a comprehensive guidebook for fiduciaries tasked with… Подробнее Купить за 4227.57 руб электронная книга
