pension plan funding

pension plan funding
фин., страх. финансирование пенсионного плана* (конкретный способ расчета и сбора взносов в данный пенсионный план; напр., индивидуальный расчет пенсионных обязательств либо агрегированный расчет, выплата пенсий текущим пенсионерам за счет средств, аккумулированных за период их трудовой жизни на отдельном счете, либо за счет взносов текущих работников и т. д.)

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фундирование пенсионного плана: механизм финансирования данной пенсионной программы.

Англо-русский экономический словарь.

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  • 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

  • pension plan — noun a plan for setting aside money to be spent after retirement • Syn: ↑pension account, ↑retirement plan, ↑retirement savings plan, ↑retirement savings account, ↑retirement account, ↑retirement program • Hypernyms: ↑ …   Useful english dictionary

  • pension plan — An arrangement to fund regular payments and other benefits to individuals who no longer work. Pensions can be paid by a government on the basis of age, or by employers on the basis of a period of employment. Most pension schemes require… …   Auditor's dictionary

  • 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

  • Canada Pension Plan — The Canada Pension Plan (CPP) is a contributory, earnings related social insurance program. It forms one of the two major components of Canada s public retirement income system, the other component being Old Age Security (OAS). Other parts of… …   Wikipedia

  • 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

  • Ontario Teachers' Pension Plan — Board Type Private Industry Pension fund Founded 1989 Headquarters …   Wikipedia

  • 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

  • Advanced Funded Pension Plan — A pension plan that is funded concurrently with the employee s accrued benefits, such that the funds are set aside well before the employee s retirement. Advanced funded pension plans are generally defined contribution plans, and are fully funded …   Investment dictionary

  • money purchase pension plan — USA money purchase plan, Also known as a money purchase pension plan. A defined contribution plan that provides for an individual account for each participant and for fixed employer contributions. Benefits under a money purchase plan are… …   Law dictionary

  • 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


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