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A defined contribution (DC) plan is a type of retirement plan in which the employer, employee or both make contributions on a regular basis. [1] Individual accounts are set up for participants and benefits are based on the amounts credited to these accounts (through employee contributions and, if applicable, employer contributions) plus any investment earnings on the money in the account.
Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. Taxes can sometimes be deferred indefinitely, or may be taxed at a lower rate in the future, particularly for deferral of income taxes.
Subchapter D: Deferred Compensation, Etc. (§ 401–§ 436) Part I: Pension, Profit-sharing, Stock Bonus Plas, etc. (§ 401–§ 420) Subpart A: General Rule (§ 401–§ 409A) Section 401: Qualified pension, profit-sharing, and stock bonus plans
Defined benefit (DB) pension plan is a type of pension plan in which an employer/sponsor promises a specified pension payment, lump-sum, or combination thereof on retirement that depends on an employee's earnings history, tenure of service and age, rather than depending directly on individual investment returns.
A qualified domestic relations order (or QDRO, pronounced "cue-dro" or "qua-dro"), is a judicial order in the United States, entered as part of a property division in a divorce or legal separation that splits a retirement plan or pension plan by recognizing joint marital ownership interests in the plan, specifically the former spouse's interest in that spouse's share of the asset.
The labeling used on aid packages created and sent under the Marshall Plan. General George C. Marshall, the 50th U.S. Secretary of State. The Marshall Plan (officially the European Recovery Program, ERP) was an American initiative enacted in 1948 to provide foreign aid to Western Europe.
Moreover, the regulatory issues are gray areas; it could be that a company could use a broad-based plan that pays over longer periods or at departure and not ever be challenged. Phantom stock and SAR accounting is straightforward. These plans are treated in the same way as deferred cash compensation.
Other critics of (conventional) stock option plans in the US include supporters of "reduced-windfall" or indexed options for executive/management compensation. These include academics such as Lucian Bebchuk and Jesse Fried , institutional investor organizations the Institutional Shareholder Services and the Council of Institutional Investors ...