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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

Trust Fund
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摘要: A trust fund is a fund comprised of a variety of assets intended to provide benefits to an individual or organization. The trust fund is established by a grantor to provide financial security to an in[阅读全文:]

Underfunded Pension Plan
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摘要:

A company retirement plan that has more liabilities than assets. In other words, the money needed to cover current and future retirements is not readily available. Hence, there is no assurance that[阅读全文:]

Unfunded Pension Plan
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摘要: An employer managed retirement plan that uses the employer's current income to fund pension payments as they become necessary. This is in contrast to an advance funded pension plan where an employer [阅读全文:]

Unit Benefit Formula
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摘要: A method of calculating an employer's contribution to an employee's defined benefit plan. The employer calculates the contribution by multiplying an employee's years of service by a percentage of h[阅读全文:]

Vested Benefit Obligation - VBO
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摘要: The actuarial present value of pension plan benefits belonging to employees of an organization. The vested benefit obligation (VBO) is one measure of a pension fund's liability. The VBO only consider[阅读全文:]

Vested Interest
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摘要: 1. The lawful right of an individual or entity to gain access to tangible or intangible property now or in the future. A vested interest is an entitled benefit, which can be conveyed to a separate par[阅读全文:]

Tax Avoidance
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摘要: The use of legal methods to modify an individual's financial situation in order to lower the amount of income tax owed. This is generally accomplished by claiming the permissible deductions and credi[阅读全文:]

Tax-Deferred Savings Plan
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摘要: A savings plan or account that is registered with the government and provides deferral of tax obligations. Tax-deferred savings plans may defer taxable income earned within the account either until wi[阅读全文:]

Tax-Sheltered Annuity
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摘要: A type of annuity that allows an employee to make contributions from his or her income into a retirement plan. The contributions are deducted from the employee's income and, as a result, the contribu[阅读全文:]

Term Certain Annuity
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摘要: An insurance product that guarantees a periodic payment of a predetermined amount for a fixed term. Once the term has elapsed, these products are spent and offer no possibility of any future payments,[阅读全文:]