摘要: A professional designation available in both the United States and Canada that indicates a human resource professional's expertise in employee benefits. The program is overseen by the Wharton School [阅读全文:]
摘要: A trust designed to reduce beneficiaries' taxable income by first donating a portion of the trust's income to charities and then, after a specified period of time, transferring the remainder of the [阅读全文:]
摘要: A type of gift transaction in which a donor contributes assets to a charitable trust which pays an annuity designed to leave a substantial proportion of the funds to charity upon termination of the an[阅读全文:]
摘要: A tax-exempt irrevocable trust designed to reduce the taxable income of individuals by first dispersing income to the beneficiaries of the trust for a specified period of time and then donating the re[阅读全文:]
摘要: A type of vesting that occurs entirely at a specified time rather than gradually.
Until the specified time there is no vesting, at which point the benefit becomes fully vested. For exam[阅读全文:]
摘要: A beneficiary of trust is a person for whom a trust was created, and who receives the benefits of that trust. In many instances a trust is established to prevent the exhaustion of an estate. A trust f[阅读全文:]
摘要: The benefit allocation method is a means of funding a pension plan where a single premium payment is made in order to fund a single unit of benefit for a specified period of time, typically one year ([阅读全文:]
摘要: A reduction in the amount of benefit payments received by a member of a retirement plan which may result when the member owes money to the plan.
A benefit offset is intend[阅读全文:]
摘要: 1. A term that refers to a temporary period in which access is limited or denied.
2. A period of around 60 days during which employees of a company with a retirement or investment plan cannot m[阅读全文:]
摘要: The ability to direct trading within a brokerage's offering through a retirement plan such as a 401(k). As opposed to being limited to the investment options within a sponsored 401(k), some investors[阅读全文:]