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]

摘要:An organizational pension program created by a company for the benefit of its employees.

Also referred to as a "company pension plan".

Funds deposited in a superannuation accou[阅读全文]

摘要:An income statement that identifies any transactions that alter the net assets that are available for pension benefits. Pension fund statements list additions and deductions from the available asset l[阅读全文]

摘要:The period in a person's life following retirement in which earning income has come to a stop and the person is living off government subsidy, retirement plans, investments and/or money saved for ret[阅读全文]

摘要:A regulation relating to IRA rollovers stipulating that whenever a financial asset is withdrawn from a retirement account or IRA (for the purpose of funding a new IRA, for example), it must be rolled [阅读全文]

摘要:

The period of service, expressed in a yearly figure, for which a worker has established pension credits for a pension plan. Pension benefits are typically based on the worker's pensionable service[阅读全文]

摘要:A situation in which a company offering employees a defined benefit plan does not have enough money set aside to meet the pension obligations to employees who will be retired in the future.
[阅读全文]

摘要:A type of retirement plan, usually tax exempt, wherein an employer makes contributions toward a pool of funds set aside for an employee's future benefit. The pool of funds is then invested on the emp[阅读全文]

摘要:An individual responsible for managing the day-to-day affairs and the strategic decisions involved with a group's pension fund/plan. More specifically, the plan administrator ensures that money is be[阅读全文]

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]

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]

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]

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]

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]

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]

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]

摘要:A type of employee retirement-plan distribution that is not considered a periodic distribution. Periodic distributions would include monthly payments, while nonperiodic payments would be one-time lump[阅读全文]

摘要:Compensation that has been earned by an employee, but not yet received from the employer. Because the ownership of the compensation - which may be monetary or otherwise - has not been transferred to t[阅读全文]

摘要:A New Zealand government fund established in response to the projected increase in the cost of funding the New Zealand Superannuation (NZS) - the retirement benefit paid to all eligible citizens aged [阅读全文]

摘要:A variable annuity fee included in certain annuity or insurance products which serves to compensate the insurance company for various risks it assumes under the annuity contract.

Any tim[阅读全文]