defined benefit

基本解釋

If you are a participant in a defined benefit plan your benefits will begin at retirement age.
如果你參加的是定期福利計(jì)劃，那么在你退休的時(shí)候該福利就能生效。
Until recently the defined benefit plan was the most favored plan by employers in organizations.
直到最近的界定福利計(jì)劃的最青睞的雇主組織計(jì)劃。
Moving to DC pensions for new entitlements, or to a cheaper version of a defined benefit scheme[3] (such as an average- rather than a final-salary pension) would also help.
對(duì)新入職公職人員提供繳費(fèi)確定型養(yǎng)老金計(jì)劃或者更便宜的收益確定型養(yǎng)老金計(jì)劃（諸如平均薪金而非最終薪金養(yǎng)老金計(jì)劃）也會(huì)有幫助。

Federal workers are more likely to have fat compensation packages of government-defined benefit plans and pensions.
FORBES: Is A $3 Million IRA Sufficient For Retirement?
Defined benefit pension plans may be terminated by either the employer or the PBGC.
FORBES: PBGC Pension Termination: A Worker's Perspective by Terry O'Rourke, United airlines (December 15, 2007 )
In recent years, defined contribution plans have been steadily replacing defined benefit plans across most industries.
FORBES: The Pension Benefit Guaranty Corporation's Real Crisis

確定給付型
There are two funding models: defined benefit pension scheme and defined contribution pension scheme.
養(yǎng)老金計(jì)劃基金積累和支付方式有：確定給付型養(yǎng)老金計(jì)劃和確定繳費(fèi)型養(yǎng)老金計(jì)劃。
db型養(yǎng)老金
確定收益型