摘要: 英文名稱：Employee Contribution Plan 中文名稱：員工供款計劃一種公司支持型的退休養老計劃，公司從員工工資中扣除一部分薪酬作為供款，為員工存入專門的賬戶，有一些公司還會同時提供相[閱讀全文:]
摘要: 英文名稱：Beneficiary 中文名稱：受益方遺囑或財務合約中聲明有權在資產擁有者過世后繼承其財產的個人或機構。A person or entity named in a will or a fin[閱讀全文:]
摘要: A life insurance plan that provides a tax benefit in regards to intergenerational transfers of wealth. The concept occurs when a tax-exempt insurance policy is rolled over to a child or a grandchild. [閱讀全文:]
摘要: A law that allows spouses and children to contest a will if they are not adequately provided for.
This doesn't necessarily mean that those left not provided for are guaranteed to get so[閱讀全文:]
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A type of annuity that allows the investor (the holder of the annuity) control in the underlying investments in the annuity plan. An annuity is tax-deferred contract sold my an insurance copany tha[閱讀全文:]
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A figure set each year by the Canadian government determining the maximum amount on which to base contributions to the Canada or Quebec Pension Plan (C/QPP). The YMPE specifies the earnings amount [閱讀全文:]
摘要: A (French) real estate agreement where property is sold on a reverse annuity basis. Also known as a Reverse Annuity Mortgage or Charitable Remainder Trust.
For example a person would sell their [閱讀全文:]
摘要: A tax-free post-retirement medical expense account used by retirees and their eligible dependents to pay for any eligible medical expenses. The plan is funded by the amount of unused sick leave that a[閱讀全文:]
摘要: A trust that holds plan assets when a qualified plan is frozen. A "wasting trust" derives its name from the fact that its assets get depleted over time, since plan participants continue to receive p[閱讀全文:]
摘要: The actuarial present value of pension plan benefits belonging to employees of an organization. The vested benefit obligation (VBO) is one measure of a pension fund's liability. The VBO only consider[閱讀全文:]