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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

Overcontribution
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摘要: Any contribution to a tax-deductible retirement savings plan exceeding the maximum allowed contribution for a given period as determined by the retirement plan's registrar. O[阅读全文:]

Past Service
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摘要: Service to an employer that is recognized for the defined benefit pension plan purposes, but either occurred before the employee was a member in the plan, or before the plans inception. Employees have[阅读全文:]

Pension Adjustment - PA
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摘要: The amount of contributions that can be made to a Registered Retirement Savings Plan (RRSP) on top of any contributions to a Registered Pension Plan (RPP) in a given year.

An individual [阅读全文:]

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:]

Opt-Out Plan
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摘要: A type of 401(k) plan that automatically enrolls the employees of a company to save for their retirement. Eligible employees of a company with this policy are enrolled in the plan at a default contrib[阅读全文:]

Ordering Rules
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摘要: The order in which Roth IRA assets are distributed. Assets are distributed from a Roth IRA in the following order:

1. IRA participant contributions
2. Taxable conversions
3. Non-taxable [阅读全文:]

Other Post-Retirement Benefits
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摘要: Benefits, other than pension distributions, paid to employees during their retirement years. Most post-retirement benefits include life insurance and medical plans. Although these benefits are mostly [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:]