• Thumbnail for Defined contribution plan
    A defined contribution (DC) plan is a type of retirement plan in which the employer, employee or both make contributions on a regular basis. Individual...
    14 KB (1,891 words) - 17:16, 24 December 2024
  • Thumbnail for Pension
    fund if necessary to support these defined retirement payments, or a "defined contribution plan", under which defined amounts are paid in during working...
    75 KB (9,992 words) - 14:04, 26 May 2025
  • Thumbnail for Defined benefit pension plan
    specifies a defined benefit plan to be any pension plan that is not a defined contribution plan, where a defined contribution plan is any plan with individual...
    31 KB (4,394 words) - 06:06, 9 May 2025
  • Thumbnail for Retirement plans in the United States
    they can avoid by freezing the plan and instead offering a defined contribution plan. Examples of defined contribution plans include individual retirement...
    27 KB (3,846 words) - 18:32, 7 August 2024
  • balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypothetical...
    15 KB (2,302 words) - 16:28, 9 March 2025
  • Thumbnail for Thrift Savings Plan
    The Thrift Savings Plan (TSP) is a defined contribution plan for United States civil service employees and retirees as well as for members of the uniformed...
    30 KB (4,184 words) - 17:02, 21 May 2025
  • target benefit plan is a type of pension plan that is similar to a defined contribution plan in that it involves fixed contributions, or a fixed range...
    5 KB (634 words) - 14:58, 17 July 2023
  • 401(k) (redirect from 401(k) plan)
    United States, a 401(k) plan is an employer-sponsored, defined-contribution, personal pension (savings) account, as defined in subsection 401(k) of the...
    51 KB (6,392 words) - 12:41, 28 May 2025
  • a Defined Contribution Health Plan the employee is responsible for researching and purchasing his or her own insurance policy. Defined contribution health...
    3 KB (345 words) - 03:23, 20 April 2024
  • contributions may be double above the base not to exceed 5.7% for excess plans. For offset plans the defined-contribution plan may base contributions...
    11 KB (1,327 words) - 19:05, 20 March 2025
  • Thumbnail for Target date fund
    of Defined Contribution Plan Participants found that 71% of millennial-age investors would be "more willing to contribute to their retirement plan if...
    15 KB (1,542 words) - 13:50, 10 May 2025
  • Thumbnail for SECURE Act
    consecutive years. Employers who offer annuities as part of their defined-contribution retirement plans are shielded from liability under a new safe-harbor provision...
    20 KB (2,117 words) - 10:47, 11 February 2025
  • Thumbnail for CalPERS
    a defined contribution plan. Among other arguments, CalPERS claims that defined contribution plans cost more to manage than defined benefit plans and...
    117 KB (12,294 words) - 13:40, 10 May 2025
  • Thumbnail for Keogh plan
    two basic types of Keogh plan: defined-benefit, and defined-contribution. In a defined-contribution plan, a fixed contribution (percentage of total paycheck...
    6 KB (767 words) - 23:57, 23 January 2023
  • Thumbnail for Employee Retirement Income Security Act of 1974
    from a qualified defined benefit pension plan and the annual contribution that may be made to a qualified defined contribution pension plan The creation of...
    39 KB (4,317 words) - 17:25, 24 May 2025
  • Thumbnail for Pensions in Canada
    as defined benefit or defined contribution plans. Investments into these plans are not subjected to taxation until retirement. Private pension plans are...
    13 KB (1,785 words) - 16:41, 23 May 2025
  • Thumbnail for Pension Benefit Guaranty Corporation
    stated intentions was to minimize underfunding in defined benefit plans. Defined contribution plans, by contrast and by definition, are always "fully...
    27 KB (3,428 words) - 12:13, 25 March 2025
  • of employment, the former operates as a defined benefit plan, while the latter is a defined contribution plan. Specific provident funds include: Employees'...
    1 KB (203 words) - 14:37, 22 May 2025
  • 403(b) (redirect from 403b plan)
    to ERISA. A church plan may be a defined benefit plan, a defined contribution plan, or a deferred compensation plan. A church plan that is not subject...
    9 KB (1,163 words) - 01:52, 14 November 2024
  • Thumbnail for Oklahoma Public Employees Retirement System
    two defined contribution plans administered by OPERS and collectively known as SoonerSave – the Oklahoma State Employees Deferred Compensation Plan (DCP)...
    6 KB (575 words) - 03:08, 27 February 2025
  • Thumbnail for Economic Growth and Tax Relief Reconciliation Act of 2001
    act also reduced capital gain taxes, raised pre-tax contribution limits for defined contribution plans and Individual Retirement Accounts, and reduced the...
    20 KB (2,404 words) - 16:44, 27 February 2025
  • employer contributions to these plans typically vest after some period of time, e.g. 5 years of service. These plans may be defined-benefit or defined-contribution...
    18 KB (1,918 words) - 09:18, 5 July 2024
  • Thumbnail for Federal Retirement Thrift Investment Board
    The Thrift Savings Plan is a tax-deferred defined contribution plan similar to a private sector 401(k) plan. The Thrift Savings Plan is one of the three...
    19 KB (2,259 words) - 21:23, 5 March 2025
  • Employee Stock Ownership Plan (ESOP) in the United States is a defined contribution plan, a form of retirement plan as defined by 4975(e)(7)of IRS codes...
    33 KB (4,135 words) - 14:44, 16 March 2025
  • Collective trust fund (category Retirement plans in the United States)
    the defined contribution/401(k) market, as of 2016 growing to over $1.5 trillion in assets and comprising over 20% of defined contribution plan assets...
    6 KB (763 words) - 16:58, 12 February 2025
  • Contribution limits for SIMPLE plans are lower than for most other types of employer-provided retirement plans as compared to conventional defined contribution...
    7 KB (738 words) - 23:38, 20 December 2023
  • acquired Fort Lauderdale, Florida–based Mahoney & Associates, a defined contribution plan provider. Also in 2011, Mercer acquired Alicia Smith & Associates...
    21 KB (1,722 words) - 14:10, 20 May 2025
  • Discussion Paper Series No. 9812. The World Bank. p. 1. "Defined-Benefit Pension Plan vs. Defined-Contribution Plan: An Overview". March 23, 2020. v t e v t e...
    4 KB (472 words) - 06:20, 13 June 2023
  • Collective Defined Contribution pension schemes (CDCs) enable savers to pool their money into a single fund to share investment risk and longevity risk...
    3 KB (354 words) - 20:36, 17 November 2024
  • Federal Employees Retirement System (category Retirement plans in the United States)
    with a Social Security Offset), and The Thrift Savings Plan (TSP), a defined contribution plan which operates like a 401(k). Since January 1, 1984, employees...
    20 KB (3,025 words) - 14:27, 21 May 2025