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| (DB).
| | ''UK Tax''. |
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| A pension scheme that provides benefits based on how much a member is paid and the number of years they have been in the scheme; also known as pay related schemes (one example of which is a final salary scheme). | | A shareholder or director of a company. |
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| Such schemes may be funded or unfunded.
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| == See also == | | == See also == |
| * [[Accrual]] | | * [[Close company]] |
| * [[Accrual rate]]
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| * [[Active member]]
| | [[Category:Accounting,_tax_and_regulation]] |
| * [[Career average pension scheme]]
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| * [[Debt on the employer]]
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| * [[Defined contribution pension scheme]]
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| * [[Final salary pension scheme]]
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| * [[FRS 17]]
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| * [[Funded scheme]]
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| * [[Funding]]
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| * [[Hybrid pension scheme]]
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| * [[Insured pension scheme]]
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| * [[Lifetime allowance]]
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| * [[Occupational pension scheme]]
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| * [[Pension liabilities]]
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| * [[Pensionable salary]]
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| * [[Pensionable service]]
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| * [[Unfunded scheme]]
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Revision as of 09:18, 8 October 2013
UK Tax.
A shareholder or director of a company.
See also
