flat-benefit plan [ flat-rate benefit plan | flat-benefit pension plan | flat benefit pension plan | flat benefit plan | uniform benefit plan ]

defined-benefit pension plan [ defined benefit plan | defined benefit pension plan ]

fixed benefit-fixed contribution plan

flat benefit plan

cash balance pension plan | cash balance plan

uniform contributory pension plan

Ordinance of 2 December 1991 on Benefits paid on the Early Retirement of Persons in Special Service Relationships [ ERBO ]

Pension scheme: a contract, an agreement, a trust deed or rules setting out the retirement benefits that are granted and their conditions.

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need for continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for e ...[+++]xample in the case of the possible abolition of the so-called 'corridor-approach', could entail significant changes to pension systems that need to be carefully assessed, especially as regards possible adverse effects on the attractiveness of defined benefit schemes;

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need for continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for e ...[+++]xample in the case of the possible abolition of the so-called "corridor-approach", could entail significant changes to pension systems that need to be carefully assessed, especially regarding possible adverse effects on the attractiveness of defined benefit schemes;

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need for continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for e ...[+++]xample in the case of the possible abolition of the so-called 'corridor-approach', could entail significant changes to pension systems that need to be carefully assessed, especially as regards possible adverse effects on the attractiveness of defined benefit schemes;