Sentences with phrase «accrual defined benefit plan»

The authors (one of whom works at a foundation that funds some of Bellwether's pension work) call the alternative plan a «smooth - accrual defined benefit plan» or SA - DB.

Not exact matches

· The cessation of accruals under the Qualified Plan and the continued IBM contributions under the tax - qualified defined contribution plan, the IBM 401 (k) Plus Plan, reflects IBM's desire to provide appropriate benefits for its employees, consistent with the changing needs of IBM's workforce and the changing nature of retirement benefits provided by IBM's current competitPlan and the continued IBM contributions under the tax - qualified defined contribution plan, the IBM 401 (k) Plus Plan, reflects IBM's desire to provide appropriate benefits for its employees, consistent with the changing needs of IBM's workforce and the changing nature of retirement benefits provided by IBM's current competitplan, the IBM 401 (k) Plus Plan, reflects IBM's desire to provide appropriate benefits for its employees, consistent with the changing needs of IBM's workforce and the changing nature of retirement benefits provided by IBM's current competitPlan, reflects IBM's desire to provide appropriate benefits for its employees, consistent with the changing needs of IBM's workforce and the changing nature of retirement benefits provided by IBM's current competition.

A smooth - accrual defined benefit or cash - balance plan is another viable design that can be fiscally sound while making sure teachers have sufficient benefits and rewarding them for their service.

We define ECI to be adjusted gross income (AGI) plus: above - the - line adjustments (e.g., IRA deductions, student loan interest, self - employed health insurance deduction, etc.), employer paid health insurance and other nontaxable fringe benefits, employee and employer contributions to tax deferred retirement savings plans, tax - exempt interest, nontaxable Social Security benefits, nontaxable pension and retirement income, accruals within defined benefit pension plans, inside buildup within defined contribution retirement accounts, cash and cash - like (e.g., SNAP) transfer income, employer's share of payroll taxes, and imputed corporate income tax liability.

A defined benefit pension plan has to meet a minimum benefit accrual rate of 0.5 %.

Achieving Retirement Income Equivalency between Final - Average - Pay Defined Benefit Plan Accruals and Voluntary Enrollment 401 (k) Plans in the Private Sector» [December 2013, EBRI Notes, Vol.

Organizations with defined benefit registered pension plans: a comparable plan has an annual benefit accrual rate of 0.5 % of the employee's annual remuneration

defined benefit («DB») registered pension plans will need to meet accrual thresholds.