Pensiun rencana: mengharapkan semua - Persekutuan Sosial yang Strategis yang Baik lewat Jaminan Sosial.

Retirement Plan : Harapkan Semua - Persekutuan Sosial yang Strategis yang Baik lewat Jaminan Sosial :

Pensiun adalah apa? :
Berarti dis pertempuran; Dengan berbicara perlahan-lahan ;Reversing; terbelakang langkah.

Semua arti ini sampai Pensiun kata biasanya berhubungan dengan pekerjaan dan ketuaan usianya. Ada pensiun Sukarela juga yang ae dilaksanakan atas sebab istimewa.

Rencana pensiun adalah perjanjian untuk menghadiahkan orang dengan penghasilan, atau pensiun, selama masa pensiun, kalau mereka tidak lagi bekerja untuk mendapat penghasilan mantap dari pekerjaan.

Rencana pensiun biasanya dibentuk oleh
1, orang majikan,
2, perusahaan asuransi,
3, pemerintah atau
4. Lembaga lain seperti perkumpulan-perkumpulan majikan atau serikat buruh-serikat buruh.

Nama Rencana Pensiun lain :

Rencana pensiun juga diketahui sebagai
Siasat pensiun di UK dan Irlandia dan
Rencana pensiun di Australia.

Macam rencana pensiun :

Rencana pensiun mungkin digolongkan seditegaskan keuntungan atau menegaskan sumbangan menurut bagaimana keuntungan gigih.

Menegaskan Benefit Plan :

Rencana keuntungan yang ditegaskan menjamin tertentu payout di pensiun, menurut recipe tertentu yang biasanya bergantung pada gaji anggota dan jumlah keanggotaan tahun-tahun di rencana.

Defined Contribution rencana :

Rencana sumbangan yang ditegaskan akan menyediakan payout di pensiun yang tergantung di atas banyaknya uang menyumbang dan kinerja kendaraan investasi digunakan.

Rencana bastar :

Beberapa macam rencana pensiun, seperti rencana saldo tunai, menggabungkan roman baik menegaskan keuntungan maupun menegaskan rencana sumbangan. Mereka sering diserahkan ke sebastar rencana.

Menegaskan rencana sumbangan :

Di rencana sumbangan yang ditegaskan, sumbangan dibayari ke dalam rekening perseorangan untuk masing-masing anggota.

Investasi dan kepulangan :

Sumbangan diinvestasikan, misalnya di bursa-saham, dan keuntungan di atas investasi (yang mungkin positif atau negatif) diakui ke rekening individu.

Tunjangan tahunan :

Atas pensiun, rekening anggota dipergunakan untuk memberikan keuntungan pensiun, sering lewat pembelian tunjangan tahunan yang menyediakan penghasilan biasa.

Rencana tenar :

Rencana sumbangan yang ditegaskan sudah menjadi lebih tersebar luas di seluruh dunia tahun-tahun ini, dan adalah sekarang bentuk dominan rencana di sektor pribadi di banyak negara.

Misalnya, jumlah Db rencana di AS dengan ajek sudah mundur, sesemakin majikan memahami sumbangan pensiun besar sebagai ongkos besar yang bisa dihindari oleh mereka dengan membubarkan rencana dan malahan menawarkan rencana sumbangan yang ditegaskan.

Contoh rencana sumbangan yang ditegaskan di AS termasuk Rekening Pensiun Perseorangan (IRAs) dan 401 (K) rencana.

Investments and Allocation for Investments :

In such plans, the employee is responsible, to one degree or another, for selecting the types of investments toward which the funds in the retirement plan are allocated.

This may range from choosing one of a small number of pre-determined mutual funds to selecting individual stocks or other securities.

Most self-directed retirement plans are characterized by certain tax advantages, and some provide for a portion of the employee's contributions to be matched by the employer.

Age restrictions for withdrawl :

In exchange, the funds in such plans may not be withdrawn by the investor prior to reaching a certain age.

Defined benefit plans :

Traditionally, retirement plans have been administered by institutions which exist specifically for that purpose,

by large businesses, or,
for government workers,
by the government itself.

Accrual rate and calculations :

A traditional form of defined benefit plan is the final salary plan, under which the pension paid is equal to the number of years worked, multiplied by the member's salary at retirement, multiplied by a factor known as the accrual rate.

The final accrued amount is available as a monthly pension or a lump sum.

In addition, many countries offer state-sponsored retirement benefits, beyond those provided by employers, which are funded by payroll or other taxes.

Social security :

In the U.S., this is one role of Social Security.
Defined benefit plans may be either funded or unfunded.

Funded plan :

In a funded plan, contributions from the employer, and sometimes also from plan members, are invested in a fund towards meeting the benefits.

The future returns on the investments, and the future benefits to be paid, are not known in advance, so there is no guarantee that a given level of contributions will be enough to meet the benefits.


Typically, the contributions to be paid are regularly reviewed in a valuation of the plan's assets and liabilities, carried out by an actuary.

In many countries, such as the USA, the UK and Australia, most private defined benefit plans are funded, because governments there provide tax incentives to funded plans.

In an unfunded plan, no funds are set aside. The benefits to be paid are met immediately by contributions to the plan.

Most government run retirement plans, such as the social security system in the USA and most European countries, are unfunded, with benefits being paid directly out of current taxes and social security contributions.

In some countries, such as Germany, Austria and Sweden, company run retirement plans are often unfunded.

In the USA, part of the risk of defined benefit plans is shifted from employees and to the federal agency, the PBGC or Pension Benefit Guaranty Corporation.

Bankruptcy and pension liabilities :

Because of this guarantee, some financially stressed employers haved tried to use bankruptcy to offload some of their pension liabilities.

While this is still being litigated and while Congress is proposing to fix the insurance system, PBGC is facing ever larger deficits.

Hybrid plans :

A cash balance plan and
Target Benefit plans come under this category.

There ae controversies prevailing over these plans as the norms are yet to be legalised.

Contrasting types of retirement plans :

Advocates of defined contribution plans point out that each employee has the ability to tailor the investment portfolio to his or her individual needs and financial situation, including the choice of how much to contribute, if anything at all.

However, others state that these apparent advantages could also hinder some workers who might not possess the financial savvy to choose the correct investment vehicles or have the discipline to voluntarily contribute money to retirement accounts.

This debate parallels the discussion currently going on in the U.S., where many Republican leaders favor transforming the Social Security system, at least in part, to a self-directed investment plan.

C.EASHWER – SINGAPORE