了解设定受益计划

If you are like many Americans, you likely have an employer-sponsored 退休 plan.  这是关于的基础知识的三篇系列文章中的第三篇 401k, 403b和固定收益计划.

You may be counting on funds from a defined benefit plan to help you achieve a comfortable 退休. 通常被称为传统的养老金计划, 固定收益计划承诺在你退休时支付一定的金额.

To help you understand the role a defined benefit plan might play in your 退休 savings strategy, 下面是一些基本的计划属性. 但是自从 雇主的计划 有一点不同, 你需要阅读概要计划的描述, 或社会民主党, 由贵公司提供，以了解您自己计划的细节.

什么是固定收益计划?

固定收益计划是由合格的雇主赞助的退休计划. 和其他合格的计划一样, 他们为雇主和参与的雇员提供税收优惠. 例如，你的雇主通常可以扣除对该计划的缴款. And you generally won’t owe tax on those contributions until you begin receiving distributions from the plan (usually during 退休). 然而, 这些税收优惠都有附加条件——所有的计划都是合格的, 包括固定收益计划, must comply with a complex set of rules under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code.

固定收益计划是如何运作的?

固定收益计划保证你退休时得到一定的福利. 一般来说，你能拿到多少钱取决于你的薪水等因素, 年龄, 以及为公司服务多年的经验.

每年, pension actuaries calculate the future benefits that are projected to be paid from the plan and ultimately determine what amount, 如果有任何, 需要贡献到计划中，以资助预计的福利支出. 雇主通常是该计划的唯一贡献者. But defined benefit plans can require that employees contribute to the plan, although it’s uncommon.

You may have to work for a specific number of years before you have a permanent right to any 退休 benefit under a plan. 这通常被称为“授权”.“如果你在充分享受雇主的固定收益计划之前离职, 你不会从这个计划中得到全额退休金.

如何计算退休福利?

固定收益计划下的退休福利是基于一个公式的. This formula can provide for a set dollar amount for each year you work for the employer, 或者它可以提供一个特定百分比的收入. Many plans calculate an employee’s 退休 benefit by averaging the employee’s earnings during the last few years of employment (or, 另外, 平均一个雇员整个职业生涯的收入), 取平均值的特定百分比, 然后乘以员工的工作年数.

Note: Many defined benefit pension plan formulas also reduce pension benefits by a percent年龄 of the amount of Social Security benefits you can expect to receive.

如何支付退休福利?

Many defined benefit plans allow you to choose how you want your benefits to be paid. 通常提供的付款方式包括:

• A single life annuity: You receive a fixed monthly benefit until you die; after you die, 你的幸存者不会得到更多的赔偿.
• A qualified joint and survivor annuity: You receive a fixed monthly benefit until you die; after you die, your surviving spouse will continue to receive benefits (in an amount equal to at least 50 percent of your benefit) until his or her death.
• A lump-sum payment: You receive the entire value of your plan in a lump sum; no further payments will be made to you or your survivors.

Choosing the right payment option is important because the option you choose can affect the amount of benefit you ultimately receive. 你需要仔细考虑所有的选择, 并比较每个选项下的福利支付金额. 因为很多事情都取决于这个决定, 你可能需要和财务顾问讨论一下你的选择.

固定收益计划有哪些好处?

• 固定收益计划是退休收入的主要来源. 它们通常被设计用来代替一定比例的(例如).g.退休前收入的70%，再加上社会保障.
• 收益并不取决于基础投资的表现, 这样你就能提前知道你退休时能拿到多少钱.
• Most benefits are insured up to a certain annual maximum by the federal government through the Pension Benefit Guaranty Corporation (PBGC).

固定收益计划与固定缴款计划有何不同?

虽然这很容易做到, 不要将固定收益计划与其他类型的合格退休计划混淆, 固定缴款计划(e.g.、401(k)计划、利润分享计划). As the name implies, a defined benefit plan focuses on the ultimate benefits paid out. Your employer promises to pay you a certain amount at 退休 and is responsible for making sure that there are enough funds in the plan to eventually pay out this amount, 即使计划投资表现不佳.

In contrast, defined contribution plans focus primarily on current contributions made to the plan. Your plan specifies the contribution amount you’re entitled to each year (contributions made by either you or your employer), 但是你的雇主没有义务在你退休时支付一定数额的工资. 而不是, the amount you receive at 退休 will depend on the investments you choose and how those investments perform.

一些雇主提供混合计划. Hybrid plans include defined benefit plans that have many of the characteristics of defined contribution plans. 混合计划中最流行的一种形式是现金余额计划.

什么是现金结余计划?

Cash balance plans are defined benefit plans that in many ways resemble defined contribution plans. 比如固定收益计划, they are obligated to pay you a specified amount at 退休 and are insured by the federal government. But they also offer one of the most familiar features of a defined contribution plan: Retirement funds accumulate in an individual account (in this case, 假设的说法).

这可以让你很容易地跟踪你已经积累了多少退休福利. 你的福利是便携的. 如果你离开你的雇主, you can generally opt to receive a lump-sum distribution of your vested account balance. These funds can be rolled over to an individual 退休 account (IRA) or to your new employer’s 退休 plan.

你现在该做什么

为退休做计划永远不会嫌早. 你的退休金收入, 还有社会保障, 个人储蓄, 投资收益, 能帮你实现退休后生活舒适的梦想吗.

Start by finding out how much you can expect to receive from your defined benefit plan when you retire. 你的雇主每年都会发给你这些信息. 但要仔细阅读细则. 估计通常假设你会在65岁退休，只拿一份终身年金. Your monthly benefit could end up to be far less if you retire early or receive a joint and survivor annuity. 最后, 记住，大多数固定收益计划不提供生活费调整, so benefits that seem generous now may be worth a lot less in the future when inflation takes its toll.

Here are some other things you can do to make the most of your defined benefit plan:

• 阅读概要计划描述. It provides details about your company’s pension plan and includes important information, 比如归属要求和支付选项. Address questions to your plan administrator if there’s anything you don’t understand.
• Review your account information, making sure you know what benefits you are entitled to. 定期这样做, 检查你的社会安全号码, 出生日期, 以及用来计算你的福利的补偿, 因为这些是常见的错误来源.
• 通知您的计划管理员任何可能影响您的福利的生活变化.g.(结婚、离婚、配偶死亡).
• 跟踪你工作过的每个公司的养老金信息. Make sure you have copies of pension plan statements that accurately reflect the amount of benefits you’re entitled to receive.
• 注意变化. Employers are allowed to change and even terminate pension plans, but you will receive ample notice. 关键是，阅读你收到的所有通知.
• 评估换工作对你养老金的影响. 至少在你被授予职位之前，考虑留在一个雇主那里. 记住，你为一个雇主工作的时间越长, 你退休时可能得到的钱就越多.

In closing, when nearing 退休 with a defined benefit plan, you have many options to weigh.  如果您有任何问题，请不要犹豫与我们联系.

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请访问本系列的前两篇文章 401 (k)基础知识 和403(b)基础知识供进一步阅读.