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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

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:]

Triggering Event
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摘要: 1. A tangible or intangible barrier or occurrence that, once breached or met, causes another event to occur. Triggering events are written into contracts to prevent or ensure that after a given occurr[阅读全文:]

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:]

Testamentary Trust
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摘要: A trust created as a result of explicit instructions from a deceased's will.

Typically, the remaining estate of the deceased (trustor) will act as the body of the trust, and the executo[阅读全文:]

The Government Pension Investment Fund (Japan)
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摘要: The pension fund for Japanese public sector employees. The GPIF pension fund is the largest in the world, with approximately $1.3 trillion (122 trillion yen) in assets under management as of 2009. The[阅读全文:]

Top Hat Plan
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摘要:

A form of retirement plan available only to selected company employees - usually key executives. Such plans are different from standard retirement plans in a number of ways:


1) They d[阅读全文:]

Traditional IRA
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摘要: An individual retirement account (IRA) that allows individuals to direct pretax income, up to specific annual limits, toward investments that can grow tax-deferred (no capital gains or dividend income[阅读全文:]