trusteed pension plan | trusteed plan

trusteed pension plan [ trusteed plan ]

occupational pension scheme | occupational retirement pension scheme | occupational scheme

job covered by a pension plan

pension scheme [ occupational pension | old age pension | pension plan | retirement pension | State pension ]

funded pension plan | funded pension scheme | funded scheme

excess benefit plan | excess plan | top hat pension plan | top hat plan

fully funded pension plan

employer pension plan | employer plan | employer-sponsored pension plan | employment pension plan

(2) In this section, “institutional trust” means a trust that is established by a corporation, partnership or other entity for a particular business purpose and includes pension plan trusts, pension master trusts, supplemental pension plan trusts, mutual fund trusts, pooled fund trusts, registered retirement savings plan trusts, registered retirement income fund trusts, registered education savings plan trusts, group registered retirement savings plan trusts, deferred profit sharing plan trusts, employee profit sharing plan trusts, retirement compensation arrangement trusts, employee savings plan trusts, health and welfare trusts, unemployment benefit plan trusts, foreign insurance company trusts, foreign reinsurance trusts, reinsurance tru ...[+++]sts, real estate investment trusts, environmental trusts and trusts established in respect of endowments, foundations and registered charities.

12. Stresses the importance of combating indirect discrimination in pension schemes, not only in occupational schemes but also in the practices of statutory pension schemes; emphasises that the CJEU has made it clear that occupational pension schemes are to be considered as pay and that the principle of equal treatment therefore applies to those schemes as well, despite the fact that the distinction between statutory and occupational pension schemes is problematic in some Member States and that the concept of occupational pension schemes is unknown in others, potentially leading to indirect discrimination in the labour market; recognises that women’s access to occupational pension schemes is more restricted ...[+++], owing to shorter working hours, shorter length of service and horizontal and vertical gender segregation in the labour market, and the gender pay gap, and that contribution-based schemes rarely take care-related breaks and involuntary part-time work into account; calls on the Commission to examine the impact of the shift from statutory state pensions towards occupational and private schemes on the gender pension gap; calls on the Commission to monitor closely and report on the implementation of this principle, as the transposition has proved to be unclear in some Member States;

(b) In the case of the United States, the term “qualifying retirement plan” shall include the following and any identical or substantially similar plan that is established pursuant to legislation introduced after the date of signature of the Protocol: qualified plans under section 401(a) of the Internal Revenue Code (including section 401(k) arrangements), individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), section 408(p) simple retirement accounts, section 403(a) qualified annuity plans, section 403(b) plans, section 457(g) trusts providing benefits under section 457(b) plans, ...[+++]the Thrift Savings Fund (section 7701(j)), and any individual retirement account under section 408(a) that is funded exclusively by rollover contributions from one or more of the preceding plans.

(b) trusts governed by the same deferred profit sharing plan, employee benefit plan, registered supplementary unemployment benefit plan, employees profit sharing plan, retirement compensation arrangement or employee trust;