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A registered retirement income fund ( RRIF) is a tax-deferred retirement plan under Canadian tax law. Individuals use an RRIF to generate income from the savings accumulated under their registered retirement savings plan. As with an RRSP, an RRIF account is registered with the Canada Revenue Agency .
The Texas Municipal Retirement System ( TMRS) is a statewide retirement system that provides retirement, disability, and death benefits for employees of participating Texas municipalities. TMRS was established in 1947 by Texas state law and is administered in accordance with the Texas Municipal Retirement System Act (Texas Government Code ...
Pay-outs from the two new plans are provided either as a lump-sum payment on retirement, or as an annuity. In 2009, private pension spending as a percentage of GDP was 7.9%, amounting to KRW 10.3 trillion. By the end of 2009, 1.723 million workers were already enrolled in the plan.
The employee must work an additional year after the regular retirement age, and meet an uncapped average salary tier exceeding $40,000. Their contributions prior to July 1, 1995, were remitted on maximum compensation level and they must pay the contribution deficit on years between 1987-1988 and 1994-1995 where the salary exceeded $40,000.
SEP-IRA. A Simplified Employee Pension Individual Retirement Arrangement ( SEP IRA) is a variation of the Individual Retirement Account used in the United States. SEP IRAs are adopted by business owners to provide retirement benefits for themselves and their employees. [1] There are no significant administration costs for a self-employed person ...
401(k) vs. pension plan. Both 401(k) plans and pension plans offer workers income in retirement. But unlike pensions, which put the onus of saving for retirement on the employer, 401(k) plans ...
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