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混合型养老金计划是国际养老金计划发展的重要趋势,现金余额计划是美国养老金混合计划中发展较好、规模较大的一种私人养老金计划。该计划具有较低的养老金计划成本、资金筹措较具弹性、养老金给付享受政府担保、较好的激励机制、较强的透明度和携带性、为雇主和关键员工提供更高的福利保障、与其他计划搭配的计划组合效应等特定优势。美国2006年养老金保护法颁布实施后,该计划的年龄歧视、转换期的养老金蚀损、给付贴现则所导致的制度法律风险得以消除,使该计划具有较好的发展前景。美国现金余额计划对中国企业年金发展具有重要借鉴意义。
The hybrid pension plan is an important trend in the development of the international pension plan. The cash balance plan is a well developed and large-scale private pension plan in the United States pension plan. The plan has a lower pension plan costs, more flexible financing, pension guarantees enjoy the government guarantees, better incentives, greater transparency and portability, employers and key employees to provide higher welfare protection, Specific advantages such as the planned portfolio effect with other programs. After the promulgation and implementation of the U.S. Pension Protection Law in 2006, the legal risk of the system caused by the age discrimination of the plan, pensions loss during the conversion period and the payment discounting has been eliminated, and the plan has good development prospects. The U.S. cash balance plan has important reference for the development of Chinese enterprise annuity.