High Quality Content by WIKIPEDIA articles! In economics, a defined benefit pension plan is a major type of pension plan in which an employer/sponsor promises a specified monthly benefit on retirement that is predetermined by a formula based on the employee's earnings history, tenure of service and age, rather than depending directly on individual investment returns. It is 'defined' in the sense that the formula for computing the employer's and employee's contributions is known in advance. In the United States, 26 U.S.C. § 414(j) 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 accounts. A traditional pension plan that defines a benefit for an employee upon that employee's retirement is a defined benefit plan. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе "Википедия" в...

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