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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.
Non-account plans (defined benefit plans): The benefit amount may also be a specified dollar amount payable annually after retirement or termination. Payments continue as specified in the plan, usually over the life of the employee or the joint lives of the employee and the employee's spouse.
A traditional pension plan that defines a benefit for an employee upon that employee's retirement is a defined benefit plan. In the U.S., corporate defined benefit plans, along with many other types of defined benefit plans, are governed by the Employee Retirement Income Security Act of 1974 (ERISA). [11]
The union is one of the largest local white-collar unions in the United States and is New York's second-largest state-employee union. [3] PEF also represents employees who work in private-sector jobs and local government agencies. The union publishes The Communicator, an online newsletter for members, 10 times annually.
Employers and employees may have some choice in the details of plans, including health savings accounts, deductible, and coinsurance. As of 2015, a trend has emerged for employers to offer high-deductible plans, called consumer-driven healthcare plans which place more costs on employees, while employees benefit by paying lower monthly premiums ...
S.M.A.R.T. (or SMART) is an acronym used as a mnemonic device to establish criteria for effective goal-setting and objective development. This framework is commonly applied in various fields, including project management, employee performance management, and personal development.
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