Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
Cash balance plan — A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypotheticality of the individual accounts was crucial in the early adoption of such plans… … Wikipedia
Cash Balance Pension Plan — A pension plan under which an employer credits a participant s account with a set percentage of his or her yearly compensation plus interest charges. A cash balance pension plan is a defined benefit plan. As such, the plan s funding limits,… … Investment dictionary
Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… … Wikipedia
Retirement plan — A retirement plan is an arrangement to provide people with an income, or pension, during retirement, when they are no longer earning a steady income from employment. Retirement plans may be set up by employers, insurance companies, the government … Wikipedia
Cash flow forecasting — is the modeling of a company or asset’s future financial liquidity over a specific timeframe. Cash usually refers to the company’s total bank balances, but often what is forecast is treasury position which is cash plus short term investments… … Wikipedia
Defined contribution plan — See also: Defined benefit plan In economics, a defined contribution plan is a type of retirement plan in which the amount of the employer s annual contribution is specified.[1] Individual accounts are set up for participants and benefits are… … Wikipedia
Overfunded Pension Plan — A company retirement plan that has more assets than liabilities. In other words, there is a surplus amount of money needed to cover current and future retirements. Although the surplus can legally be recorded as company income, it cannot be paid… … Investment dictionary
cash — Synonyms and related words: COD, acquitment, acquittal, acquittance, amortization, amortizement, and pence, available funds, balance in hand, banknotes, bills, binder, bread, cash down, cash in, cash in hand, cash on delivery, cash payment, cash… … Moby Thesaurus
Plan Paulson — Immeuble abritant le Département du Trésor des États Unis Le Plan Paulson, ou TARP[note 1], est l une des mesures mises en place par les États Unis à partir de septembre 2008 pour faire face à la crise financière de 2008, elle même enfantée par… … Wikipédia en Français
balance — {{Roman}}I.{{/Roman}} noun 1 even combination/distribution ADJECTIVE ▪ correct, equal, even, exact, ideal, necessary, optimal, optimum, perfect, prope … Collocations dictionary
