DB scheme

DB scheme
defined benefit scheme (DB scheme): An occupational pension scheme or other retirement benefit scheme which promises the member a defined level of benefit on death or retirement. Employer's contributions have then to be determined from time to time so as to cover the cost of the promised benefits. Most defined benefit schemes are final salary schemes: they provide a pension based on the member's earnings close to retirement.
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multi-employer scheme (multi-employer pension schemes)

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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