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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 - 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:]

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:]

Ontario Teachers' Pension Plan Board - OTPPB
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摘要: An organization that oversees the pension plan for public school teachers in Ontario, Canada. The organization was established in 1989 and is responsible for investing approximately $100 billion CAD, [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:]