| 翻訳と辞書 |
| Final Salary Pension ： ウィキペディア英語版 |
Pension
A pension is a fund into which payments are made during a person's employment years, and from which payments are drawn to support the person's retirement from work. A pension may be a "defined benefit plan" where a fixed sum is paid regularly to a person, or a "defined contribution plan" where a fixed sum is invested and then becomes available at retirement age. Pensions should not be confused with severance pay; the former is paid in regular installments, while the latter is paid in one lump sum.
The terms "retirement plan" and "superannuation" tend to refer to a pension granted upon retirement of the individual.〔(【引用サイトリンク】title=WordNet Search - 3.1 )〕 Retirement plans may be set up by employers, insurance companies, the government or other institutions such as employer associations or trade unions. Called ''retirement plans'' in the United States, they are commonly known as ''pension schemes'' in the United Kingdom and Ireland and ''superannuation plans'' (or ''super''〔(【引用サイトリンク】title=Industry SuperFunds - Home )〕) in Australia and New Zealand. Retirement pensions are typically in the form of a guaranteed life annuity, thus insuring against the risk of longevity.
A pension created by an employer for the benefit of an employee is commonly referred to as an occupational or employer pension. Labor unions, the government, or other organizations may also fund pensions. Occupational pensions are a form of deferred compensation, usually advantageous to employee and employer for tax reasons. Many pensions also contain an additional insurance aspect, since they often will pay benefits to survivors or disabled beneficiaries. Other vehicles (certain lottery payouts, for example, or an annuity) may provide a similar stream of payments.
The common use of the term ''pension'' is to describe the payments a person receives upon retirement, usually under pre-determined legal or contractual terms. A recipient of a retirement pension is known as a ''pensioner'' or ''retiree''.
==Types of pensions==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
■ウィキペディアで「Pension」の詳細全文を読む
スポンサード リンク
| 翻訳と辞書 : 翻訳のためのインターネットリソース |
Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.
|
|