지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Generally speaking, in the United States, there are two categories of work-related retirement plans. One type is the tax qualified retirement plan (including some variations discussed below), and the other type is commonly referred to as the nonqualified retirement plan.
For today’s Americans, the most common sources of retirement funds are derived from (i) work related retirement plans, (ii) personal savings and investment, and (iii) Social Security benefits. This article focuses on the mechanics of the first source . work related retirement plans, which is discussed in the Section II of this article. Section II contains three subsections. Subsection A covers two types of popular work-related retirement plans . defined contribution plans and defined benefit plans, and their tax consequences. Subsection B discusses certain individual retirement accounts and simplified retirement plans for small employers. Subsection C describes nonqualified retirement arrangements, which are more commonly used by employers to fund retirement for highly compensated employees.
Qualified retirement plans have two general categories: defined contribution plans and defined benefit plans. By definition, a defined contribution plan means contributions to the plan are fixed. A defined benefit plan means the benefits (i.e., distributions) received by the plan participants are fixed. The latter was more popular in the past. Nowadays, a vast majority of qualified plans in the United States are of the defined contribution plan type.
A nonqualified deferred compensation plan, thus, provides a lot more flexibility in terms of plan provisions and operation. For instance, it may be offered only to highly compensated employees and executives (as opposed to all eligible rank and file employees as required for a 401(k) plan).
The United States has implemented many tax breaks to encourage employers to sponsor qualified retirement plans for their employees. It also has similar tax advantages for individuals to encourage them to save for retirement. Participating in a retirement plan is just one component of retirement planning. Retirement planning should take a variety of forms, and start early.
For today’s Americans, the most common sources of retirement funds are derived from (i) work related retirement plans, (ii) personal savings and investment, and (iii) Social Security benefits. This article focuses on the mechanics of the first source . work related retirement plans, which is discussed in the Section II of this article. Section II contains three subsections. Subsection A covers two types of popular work-related retirement plans . defined contribution plans and defined benefit plans, and their tax consequences. Subsection B discusses certain individual retirement accounts and simplified retirement plans for small employers. Subsection C describes nonqualified retirement arrangements, which are more commonly used by employers to fund retirement for highly compensated employees.
Qualified retirement plans have two general categories: defined contribution plans and defined benefit plans. By definition, a defined contribution plan means contributions to the plan are fixed. A defined benefit plan means the benefits (i.e., distributions) received by the plan participants are fixed. The latter was more popular in the past. Nowadays, a vast majority of qualified plans in the United States are of the defined contribution plan type.
A nonqualified deferred compensation plan, thus, provides a lot more flexibility in terms of plan provisions and operation. For instance, it may be offered only to highly compensated employees and executives (as opposed to all eligible rank and file employees as required for a 401(k) plan).
The United States has implemented many tax breaks to encourage employers to sponsor qualified retirement plans for their employees. It also has similar tax advantages for individuals to encourage them to save for retirement. Participating in a retirement plan is just one component of retirement planning. Retirement planning should take a variety of forms, and start early.
목차
Ⅰ. Introduction
Ⅱ. Classification of Retirement Plans
Ⅲ. Conclusion
〈Reference〉
〈Abstract〉
참고문헌 (5)
참고문헌 신청
1. [단행본] - Department of the Treasury / 2011 / Internal Revenue Service, Retirement plans for small business ((SEP, SIMPLE, and qualified plans) : for use in preparing 2010 returns / Department of the Treasury, Internal Revenue Service
2. [단행본] - / 2012 / Employee Benefits Team of Greenebaum Doll & McDonald PLLC , Quick reference to ERISA compliance : 2012 editon / Aspen Publishers : Wolters Kluwer Law ＆ Business
3. [단행본] - John F. Buckley / 2012 / ISA lawanswer book / Aspen Publishers : Wolters Kluwer Law & Business
4. [단행본] - Paul Burnham / 2011 / Use of tax incentives for retirement saving in 2006 / Congress of the United States, Congressional Budget Office
5. [단행본] - William B. Peterman / 2012 / An extensive look at taxes : how does endogenous retirement affect optimal taxation? / Divisions of Research & Statistics and Monetary Affairs Federal Reserve Board
2. [단행본] - / 2012 / Employee Benefits Team of Greenebaum Doll & McDonald PLLC , Quick reference to ERISA compliance : 2012 editon / Aspen Publishers : Wolters Kluwer Law ＆ Business
3. [단행본] - John F. Buckley / 2012 / ISA lawanswer book / Aspen Publishers : Wolters Kluwer Law & Business
4. [단행본] - Paul Burnham / 2011 / Use of tax incentives for retirement saving in 2006 / Congress of the United States, Congressional Budget Office
5. [단행본] - William B. Peterman / 2012 / An extensive look at taxes : how does endogenous retirement affect optimal taxation? / Divisions of Research & Statistics and Monetary Affairs Federal Reserve Board
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UCI(KEPA) : I410-ECN-0101-2014-320-002876573