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该分类下有324个词条 创建该分类下的词条 "Retirement-退休" 分类下的词条

Pension Adjustment Reversal - PAR
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摘要:

A numerical calculation in certain Canadian pension plans that reverses a previously assumed pension value. This can occur when an employee leaves a company after a short period of time and before [阅读全文:]

Pension Benefit Obligation - PBO
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摘要: An accounting term used to describe the amount of money a company must pay into a defined-benefit pension plan to satisfy all pension entitlements that have been earned by employees up to that date. T[阅读全文:]

Pension Fund
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摘要: A fund established by an employer to facilitate and organize the investment of employees' retirement funds contributed by the employer and employees. The pension fund is a common asset pool meant to [阅读全文:]

Pension Option
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摘要: A set of options that a pensioner has in regard to the handling of his or her pension. Pensioners must make choices that determine how the funds will be distributed, and they must weigh the advantages[阅读全文:]

Pension Pillar
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摘要: One of three pension formats as outlined by the World Bank in 1998 and which has since been adopted by many economically reforming countries in Central and Eastern Europe. The goal of the three-pillar[阅读全文:]

Pension Plan Administrator
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摘要: An individual responsible for managing the day-to-day affairs and the strategic decisions involved with a group's pension fund/plan. More specifically, the plan administrator ensures that money is be[阅读全文:]

Nonelective Contribution
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摘要: A type of contribution an employer chooses to make to each of his or her eligible employee's employer-sponsored retirement plan. The contribution is not based on salary reduction contributions made b[阅读全文:]

Nonforfeiture Clause
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摘要: A clause in an insurance policy that allows for the insured to receive all or a portion of the benefits or a partial refund on the premiums paid if the insured misses premium payments, causing the pol[阅读全文:]

Nonperiodic Distribution
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摘要: A type of employee retirement-plan distribution that is not considered a periodic distribution. Periodic distributions would include monthly payments, while nonperiodic payments would be one-time lump[阅读全文:]

Normal Retirement Age - NRA
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摘要: The age at which people can receive full benefits upon leaving the work force. In the United States, for example, the normal retirement age for receiving full social security benefits is 67 years of a[阅读全文:]