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  2. With-profits policy - Wikipedia

    en.wikipedia.org/wiki/With-profits_policy

    For insurance bonds, the basic sum assured plus bonuses represents the plan value. When the policy matures, a final bonus may be added to reflect the policy's share of profits which have not yet been distributed. Unitised with-profits policies work in a similar way except that the policy value is expressed as a number of units.

  3. Profit-sharing pension plan - Wikipedia

    en.wikipedia.org/wiki/Profit-sharing_pension_plan

    A profit-sharing agreement used to be supplemental to a type of pension called a defined contribution plan.For example, if an employee should become ill or incur economic hardship, then access to some or all of profit sharing account would prevent the employee from quitting.

  4. Pensions in the United States - Wikipedia

    en.wikipedia.org/wiki/Pensions_in_the_United_States

    Various federal tax provisions of the Internal Revenue Code apply to pension plans. Similar rules apply to profit-sharing plans and stock bonus plans, which are commonly used for retirement savings. Significant portions of these tax law provisions parallel portions of ERISA (see discussion in a preceding section of this article).

  5. Employee Retirement Income Security Act of 1974 - Wikipedia

    en.wikipedia.org/wiki/Employee_Retirement_Income...

    ERISA established minimum funding requirements for pension plans, which includes defined benefit plans and money purchase plans but not profit sharing or stock bonus plans. Before the Pension Protection Act of 2006 (PPA), a defined benefit plan maintained a funding standard account, which was charged annually for the cost of benefits earned ...

  6. Compensation and benefits - Wikipedia

    en.wikipedia.org/wiki/Compensation_and_benefits

    Common examples include profit sharing, gainsharing, bonuses schemes, and commission schemes. [9] - Profit sharing: Profit-sharing is a compensation strategy in which employers distribute a portion of the company’s profits to employees, typically as an addition to their regular wages or salaries. The goal is to motivate employees by aligning ...

  7. Defined benefit pension plan - Wikipedia

    en.wikipedia.org/wiki/Defined_benefit_pension_plan

    A traditional form of a defined benefit plan is the final salary plan, under which the pension paid is equal to the number of years worked, multiplied by the member's salary at retirement, multiplied by a factor known as the accrual rate. [9] The final accrued amount is available as a monthly pension or a lump sum.

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  9. Employee benefits - Wikipedia

    en.wikipedia.org/wiki/Employee_benefits

    Employee benefits in the United States include relocation assistance; medical, prescription, vision and dental plans; health and dependent care flexible spending accounts; retirement benefit plans (pension, 401(k), 403(b)); group term life insurance and accidental death and dismemberment insurance plans; income protection plans (also known as ...