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- 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. Traditionally, many governmental and public entities, as well as a large number of corporations, provide defined benefit plans, sometimes as a means of compensating workers in lieu of increased pay. A defined benefit plan is 'defined' in the sense that the benefit formula is defined and known in advance. Conversely, for a "defined contribution retirement saving plan," the formula for computing the employer's and employee's contributions is defined and known in advance, but the benefit to be paid out is not known in advance. In the United States, 26 U.S.C. § 414(j) specifies a defined benefit plan to be any pension plan that is not a defined contribution plan, where a defined contribution plan is any plan with individual accounts. A traditional pension plan that defines a benefit for an employee upon that employee's retirement is a defined benefit plan. The most common type of formula used is based on the employee's terminal earnings (final salary). Under this formula, benefits are based on a percentage of average earnings during a specified number of years at the end of a worker's career. In the private sector, defined benefit plans are often funded exclusively by employer contributions. In the public sector, defined benefit plans usually require employee contributions. Over time, these plans may face deficits or surpluses between the money currently in the plans and the total amount of their pension obligations. Contributions may be made by the employee, the employer, or both. In many defined benefit plans, the employer bears the investment risk and can benefit from surpluses. (en)
- Het beschikbare-uitkeringssysteem (Engels: defined benefit, DB) oftewel salaris-diensttijdsysteem, is een vorm van sparen voor een pensioen waarbij het pensioenfonds het beleggingsrisico voor zijn rekening neemt. Dit in tegenstelling tot het beschikbare-premiesysteem. De begunstigde bouwt dus een recht op pensioen op dat niet afhankelijk is van het beleggingsresultaat van het pensioenfonds, maar van elementen als de tijd dat de begunstigde lid is geweest van het pensioenfonds, volgens een middelloonsysteem of een eindloonsysteem. Afgezien van een deling van het risico levert het beschikbare-uitkeringssysteem ook betere beleggingsresultaten op. Dit komt doordat de beleggingsportefeuille minder liquide hoeft te zijn, zodat de belegger in zijn asset-liability management-studie een langere beleggingshorizon kan kiezen. Dit levert volgens studies een rendement op dat 25 tot 30% hoger is dan dat van een professioneel beschikbare-premiesysteem. (nl)
- Benefícios defiinidos(BD) é uma das modelagens ou classificações existentes para , sejam de previdência, de assistência médica, etc. Na modelagem BD o benefício será efetivamente o que foi acordado e informado no momento da contratação do plano. Essa característica faz com que o valor dos aportes (do funcionário e/ou da empresa) a um plano BD possam variar caso o benefício previsto, quando da adesão ao Plano, precise de mais recursos para ser atingido. ref>«Blog BB Previdência – Previdência Complementar: CD, CV, BD, CASSI – o que significa isso?». blog.bbprevidencia.com.br. Consultado em 30 de março de 2019 (pt)
- Пенсионный план с установленными выплатами (англ. defined benefit pension plan) — план пенсионного обеспечения, в котором размеры пенсий, подлежащих выплате, определяются по формуле, в основе которой обычно лежит размер вознаграждения, получаемого работником, и/или выслуга лет. (ru)
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- Benefícios defiinidos(BD) é uma das modelagens ou classificações existentes para , sejam de previdência, de assistência médica, etc. Na modelagem BD o benefício será efetivamente o que foi acordado e informado no momento da contratação do plano. Essa característica faz com que o valor dos aportes (do funcionário e/ou da empresa) a um plano BD possam variar caso o benefício previsto, quando da adesão ao Plano, precise de mais recursos para ser atingido. ref>«Blog BB Previdência – Previdência Complementar: CD, CV, BD, CASSI – o que significa isso?». blog.bbprevidencia.com.br. Consultado em 30 de março de 2019 (pt)
- Пенсионный план с установленными выплатами (англ. defined benefit pension plan) — план пенсионного обеспечения, в котором размеры пенсий, подлежащих выплате, определяются по формуле, в основе которой обычно лежит размер вознаграждения, получаемого работником, и/или выслуга лет. (ru)
- 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. Traditionally, many governmental and public entities, as well as a large number of corporations, provide defined benefit plans, sometimes as a means of compensating workers in lieu of increased pay. (en)
- Het beschikbare-uitkeringssysteem (Engels: defined benefit, DB) oftewel salaris-diensttijdsysteem, is een vorm van sparen voor een pensioen waarbij het pensioenfonds het beleggingsrisico voor zijn rekening neemt. Dit in tegenstelling tot het beschikbare-premiesysteem. De begunstigde bouwt dus een recht op pensioen op dat niet afhankelijk is van het beleggingsresultaat van het pensioenfonds, maar van elementen als de tijd dat de begunstigde lid is geweest van het pensioenfonds, volgens een middelloonsysteem of een eindloonsysteem. (nl)
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