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根据《企业年金试行办法》和《企业年金基金管理试行办法》的相关规定,企业年金受托人可以是企业成立的企业年金理事会,也可以是符合国家规定的法人受托机构。目前,我国企业年金法人受托机构是指经人力资源和社会保障部批准的受托机构,企业年金理事会多为企业内部设立的企业年金管理机构。相对于理事会模式,企业年金法人受托模式的法律责任明确,
According to the relevant provisions of the Trial Measures for Enterprise Annuities and the Trial Measures for the Management of Enterprise Annuity Funds, a trustee of an enterprise annuity may be an enterprise annuity council established by an enterprise, or may be a legal entity entrusted with the institution as prescribed by the state. At present, the trustee institution of corporate pension in China means the trustee institution approved by the Ministry of Human Resources and Social Security. The enterprise annuity council is mostly the enterprise annuity management institution established within the enterprise. Compared with the council model, corporate legal person entrusted legal model is clear,