Defined benefit pension scheme: Difference between revisions
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Revision as of 14:19, 23 October 2012
(DB). 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). Such schemes may be funded or unfunded.
See also
- Accrual
- Accrual rate
- Active member
- Career average pension scheme
- Debt on the employer
- Defined contribution pension scheme
- Final salary pension scheme
- FRS 17
- Funded scheme
- Funding
- Hybrid pension scheme
- Insured pension scheme
- Lifetime allowance
- Occupational pension scheme
- Pension liabilities
- Pensionable salary
- Pensionable service
- Unfunded scheme