Employer-Based Pension financial definition of Employer-Based Pension. Employer-Based Pension finance term by the Free Online Dictionary.

Employer Sponsored Retirement Plan

A retirement plan in which both an employer and an employee make contributions into an account each month. The contributions are invested on behalf of an employee, who may begin to make withdrawals after retirement. Typically, employer sponsored retirement plans are tax-deferred, meaning that the employee does not pay taxes on the funds in the pension until he/she begins making withdrawals. However, some plans are not tax-deferred, and, instead, employees make tax-free withdrawals. Employers are not legally required to offer retirement plans, though most major companies do. Plans may have defined contributions, defined benefits, or both. See also: 401(k), IRA.

Employer sponsored retirement plan. Employers may offer their employees either defined benefit or defined contribution retirement plans, or they may make both types of plans available.

Any employer may offer a defined benefit plan, but certain types of defined contribution plans are available only through specific categories of employers.

For example, 403(b) plans may be offered only by tax-exempt, nonprofit employers, and 457 plans only by state and municipal governments. SIMPLE plans, on the other hand, can only be offered by employers with fewer than 100 workers.

Corporate employers who contribute to a retirement plan can take a tax deduction for the amount of their contribution and may enjoy other tax benefits. However, the plan must meet certain Internal Revenue Service (IRS) guidelines.

Offering a retirement plan may also make the employer more attractive to potential employees. However, employers are not required to offer plans. If they do, they can make the plan as generous or as limited as they choose as long as the plan meets the government's non-discrimination guidelines.

Mentioned in	?		References in periodicals archive	?		Financial browser	?		Full browser	?
after-tax income Annuity Principal Automatic Enrollment Deductible Contribution Defined-Benefit Plan Dividend Excess Contribution Excess Deferral In-Service Withdrawal individual retirement account IRA IRA Rollover Net Unrealized Appreciation Nonqualified Annuity Rollover IRA Summary Plan Description Vesting	We were astonished to discover that nearly 40 per cent of the business owners we interviewed confirmed they had no pension arrangement whatsoever, and 83 per cent of staff were completely out in the cold with regard to an employer-based pension scheme. ENTERPRISE: Pensions crisis for small companies by The Birmingham Post (England) We were astonished to discover that nearly 40% of the business owners we interviewed confirmed they had no pension arrangement whatsoever and 83% of staff were completely out in the cold with regard to an employer-based pension scheme. Big black hole in pensions provision; small business by The Journal (Newcastle, England) While a third (34%) of adults say they expect to rely on their own personal savings or investments in their retirement, 16 percent of adults say they would rely mainly on an employer-based pension in retirement, and 15 percent expect to rely on an employer-offered 401(k). Vast Majority Say the Government Should Take Action to Ensure ... by PR Newswire	Emision de bonos subordinados Emision de gran demanda Emision prevendida Emision primaria bajo la par Emisor Emissor Emolumento Empardado y perdido Empire-Building Employable Employee Employee Benefits Security Administration Employee contribution Employee Contribution Plan Employee Retirement Income Security Act Employee Retirement Income Security Act of 1974 Employee Share Ownership Trust Employee stock fund Employee Stock Option Employee Stock Ownership Plan Employee Stock Purchase Plan Employer Employer Matching Contribution Employer Sponsored Retirement Plan Employer's Liability Insurance Employer-Based Pension Employer-Funded Retirement Plan Employment at Will Employment Cost Index Employment Expenses Employment Rate Empregado Empregador Empresa en marcha Empresa holding Empresa patrocinada por el estado Empresa viavel Empresariado Emprestimo Emprestimo sem juros Empty Head and Pure Heart Test empty nesters Ems EMTA En Baja En glissement annuel Enajenacion encapsulate encroachment Encryption encumber	Employer Sponsored Passes Employer Sponsored Plan Employer Sponsored Plans Employer sponsored retirement plan Employer sponsored retirement plan Employer Sponsored Retirement Plans Employer Sponsored Value Plan Employer Stop Loss Employer Superannuation Contribution Tax Employer Support of the Guard and Reserve Employer Task Force on Pensions Employer Training Investment Program Employer Training Pilot Employer Trip Reduction Employer Trip Reduction Program Employer Tuition Reimbursement Plan Employer Union Trust Fund Employer Verification of Insurance Coverage Employer Verification Service employer work stoppage Employer Workforce Training Account Employer's Agent Instruction Employer's Liability Employer's Liability Employer's Liability Acts employer's liability insurance employer's liability insurance Employer-Based Pension Employer-Based Pensions Employer-Based Transportation Demand Management Employer-Funded Retirement Plan Employer-Provided Health Insurance Employer-Provided Retiree Health Insurance Employer-Sponsored Insurance Employer-Sponsored Pension Plan employer-sponsored plan employer-sponsored plan Employer-Sponsored Plans Employer-Sponsored Retirement Plan Employer-Sponsored Retirement Plans Employers Employers Employers Employers Employers Against Domestic Violence Employers and Manufacturers Association Employers Association of Florida Employers Association of the Northeast Employers Coalition of North Carolina Employers Confederation of Thailand Employers Confederation of the Philippines Employers Council on Flexible Compensation Employers Direct Insurance Company Employers Health Coalition of Ohio Employers Health Purchasing Corporation of Ohio Employers Holdings, Inc.

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after-tax income
Annuity Principal
Automatic Enrollment
Deductible Contribution
Defined-Benefit Plan
Dividend
Excess Contribution
Excess Deferral
In-Service Withdrawal
individual retirement account
IRA
IRA Rollover
Net Unrealized Appreciation
Nonqualified Annuity
Rollover IRA
Summary Plan Description
Vesting

We were astonished to discover that nearly 40 per cent of the business owners we interviewed confirmed they had no pension arrangement whatsoever, and 83 per cent of staff were completely out in the cold with regard to an employer-based pension scheme.

ENTERPRISE: Pensions crisis for small companies by The Birmingham Post (England)

We were astonished to discover that nearly 40% of the business owners we interviewed confirmed they had no pension arrangement whatsoever and 83% of staff were completely out in the cold with regard to an employer-based pension scheme.

Big black hole in pensions provision; small business by The Journal (Newcastle, England)

While a third (34%) of adults say they expect to rely on their own personal savings or investments in their retirement, 16 percent of adults say they would rely mainly on an employer-based pension in retirement, and 15 percent expect to rely on an employer-offered 401(k).

Vast Majority Say the Government Should Take Action to Ensure ... by PR Newswire

Emision de bonos subordinados

Emision de gran demanda

Emision prevendida

Emision primaria bajo la par