Financial Stability of funding a Pension
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Title: Financial Stability of funding a Pension

Essay Details:

Subject: Business
Author: Gina J
Date: May 14, 2013
Level: University
Grade: A
Length: 5 / 1422

Essay text:

Most companies analyze their pension plans during the fourth quarter. These calculations are done annually, and significant changes may prompt companies to issue earnings guidance before reporting their year-end results in January. Companies may offer two types of pension plans: a defined contribution plan or a defined benefit plan. In a defined contribution (or profit-sharing) plan, the employer does not guarantee the plan's future performance ? the future value of benefits paid to employees is unknown. The employer makes contractual fixed payments (or a specified portion of net income, if it is a variable profit-sharing plan), but the employee assumes the risk for investment performance...

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