摘要: 英文名称：Employee Contribution Plan 中文名称：员工供款计划一种公司支持型的退休养老计划，公司从员工工资中扣除一部分薪酬作为供款，为员工存入专门的账户，有一些公司还会同时提供相[阅读全文:]
摘要: 英文名称：Beneficiary 中文名称：受益方遗嘱或财务合约中声明有权在资产拥有者过世后继承其财产的个人或机构。A person or entity named in a will or a fin[阅读全文:]
摘要: A life insurance plan that provides a tax benefit in regards to intergenerational transfers of wealth. The concept occurs when a tax-exempt insurance policy is rolled over to a child or a grandchild. [阅读全文:]
摘要: A law that allows spouses and children to contest a will if they are not adequately provided for.
This doesn't necessarily mean that those left not provided for are guaranteed to get so[阅读全文:]
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A type of annuity that allows the investor (the holder of the annuity) control in the underlying investments in the annuity plan. An annuity is tax-deferred contract sold my an insurance copany tha[阅读全文:]
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A figure set each year by the Canadian government determining the maximum amount on which to base contributions to the Canada or Quebec Pension Plan (C/QPP). The YMPE specifies the earnings amount [阅读全文:]
摘要: A (French) real estate agreement where property is sold on a reverse annuity basis. Also known as a Reverse Annuity Mortgage or Charitable Remainder Trust.
For example a person would sell their [阅读全文:]
摘要: A tax-free post-retirement medical expense account used by retirees and their eligible dependents to pay for any eligible medical expenses. The plan is funded by the amount of unused sick leave that a[阅读全文:]
摘要: A trust that holds plan assets when a qualified plan is frozen. A "wasting trust" derives its name from the fact that its assets get depleted over time, since plan participants continue to receive p[阅读全文:]
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:]