defined
31Defined Portfolio — An investment trust that invests in a predefined portfolio of bonds and/or stocks that have been professionally selected by the company. Similar to some classes of mutual funds, these trusts are closed ended and are not actively managed. The… …
32Defined-Benefit Plan — An employer sponsored retirement plan where employee benefits are sorted out based on a formula using factors such as salary history and duration of employment. Investment risk and portfolio management are entirely under the control of the… …
33defined contribution — deˌfined contriˈbution 8 [defined contribution] noun fixed payments that are made to a ↑pension plan, where the amount that will be paid out can change • In a defined contribution plan, it is the employee, not the employer, who bears the risk …
34Defined Benefit Obligation — Bei der Projected Unit Credit Method (kurz PUCM, kaum verwendete deutsche Übersetzung: Verfahren der laufenden Einmalprämien) handelt es sich um ein versicherungsmathematisches Bewertungsverfahren für Verpflichtungen aus betrieblicher… …
35Defined benefit plan — A pension plan in which the sponsor agrees to make specified dollar payments to qualifying employees. The pension obligations are effectively the debt obligation of the plan sponsor. Related: defined contribution plan …
36Defined contribution plan — A pension plan in which the sponsor is responsible only for making specified contributions into the plan on behalf of qualifying participants. Related: defined benefit plan …
37defined benefit plan — A pension or other employee benefit plan that provides specified amounts of benefits to eligible participants. The specified amounts of benefits are usually determined based upon age, years of service, and/or levels of compensation. American… …
38defined contribution plan — A pension or other employee benefit plan that provides a specified contribution amount for the benefit of eligible employees. The participants ultimately receive amounts that depend on both the accumulated contributions and the investment returns …
39Defined Benefit — beitragsorientierte Leistungszusage; Leistung der ⇡ betrieblichen Altersversorgung, bei der sich der Arbeitgeber verpflichtet, bestimmte Beträge in eine ⇡ Anwartschaft auf Alters , Invaliditäts oder Hinterbliebenenversorgung umzuwandeln. D.B.… …
40Defined Contribution — Beitragszusage; Zusage einer betragsmäßig fest umrissenen Zahlung des ⇡ Arbeitgebers zur Altersversorgung eines ⇡ Arbeitnehmers, wobei sich die Höhe der Leistungen im Versorgungsfall nach Maßgabe der vorhandenen Mittel ergibt. Vgl. auch ⇡ Defined …
