允許退休員工“試駕”年金[外文翻譯]

1、外文文獻(xiàn)翻譯譯文題目：A公司基于員工穩(wěn)定性企業(yè)年金方案設(shè)計(jì)原文：原文：AllowingRetiringEmployeesto“TestDrive”anAnnuitybyMelissaKahnJodyStrakoschIfdefinedcontribution(DC)plansponsshaven’talreadydonesotheysoonwillbegivingseriousconsiderationtoprovidingretiri

2、ngplanparticipantswithoptionstoconvertatleastaptionoftheirsavingsintoretirementincome.Onlytimewilltellwhetheremployerswillbeencouragedtomakethoseoptionsavailabletoparticipantsrequiredtodoso.Eitherwaytrialannuitization—ac

3、onceptthatbuildsontheDCindustry’ssuccesswithautomaticenrollmentautomaticincrease—iswthexplingfurthermaybeaconceptwhosetimehascome.changingdemographicstheshiftingretirementlscapepresentcurrentfuturegenerationsofretireeswi

4、thsignificantchallenges.ManyU.S.wkersareatriskofnothavingadequateretirementincomethedifficulteconomicenvironmenthasonlyexacerbatedtheproblem.Themovefromtraditionaldefinedbenefit(DB)planswhichtypicallyaccruebenefitsfwkers

5、basedonyearsofserviceearningstodefinedcontribution(DC)planssuchas401(k)plansinwhichparticipantsfinancetheirownretirementshasshiftedtheburdenofretirementsavingsfromemployertoemployee.YetDCplansgenerallywereneverintendedto

6、serveasemployees’primarysourceofretirementsavingsnweretheydesignedtoprovideguaranteedlifetimeincome.Todayemployersaregrapplingwiththechallengeofensuringthatthemoneytheiremployeessavedintheseplansismanagedsothatindividual

7、sdonotoutlivetheirsavings.Oneofthemostimptantdecisionsemployersarecontemplatingrightnowishowtohelp401(k)planparticipantsconvertaptionoftheirretirementsavingsintoguaranteedlifelongincome.Thisshiftinfocusisgenerallythought

8、ofas“changingtheconversation”withemployeestohelpthemrecognizethatDCplansdirectedbythePensionProtectionActof2006(PPA)—issuedafinalregulationthatclarifiesthefiduciarystardasitrelatestotheionofanannuityproviderfthepurposeof

9、benefitdistributionsfromindividualaccountplanssuchas401(k)plans.Theregulationwhichisstructuredasasafeharbsetsoutclearfactsthatshouldbeusedinassessingtheannuityprovider’sabilitytomakefuturepaymentsunderthecontractinreview

10、ingthecostsoftheannuityinrelationtothebenefitsservicesprovidedunderthecontract.AnnuitiesWhenOfferedOftenOverlookedAnnuitiescomeinavarietyoffmsnewproductsarebeingdevelopedbytheinsuranceindustry.Wellknownannuityproductsinc

11、lude?Singlelifeannuity:Providesfixedmonthlybenefitpaymentsguaranteedflife.Nosurvivbenefitispaidaftertheannuitant’sdeath(alsocalledastraightlifeannuity).?Jointsurvivannuity:Providesfixedmonthlybenefitpaymentsguaranteedfli

12、feupontheannuitants’deathcontinuespartialpaymentstothesurvivingspouseotherbeneficiaryftherestofhisherlife.?Inflationindexedannuity:Providesmonthlybenefitpaymentsguaranteedflifethatincreasetokeepupwithinflation.Annualincr

13、easesmaybecostoflivingincreaseslinkedtotheConsumerPriceIndex.?Variableannuity:Providesmonthlybenefitpaymentsguaranteedflifethatmayincreasedecreasebasedonperfmanceofunderlyinginvestmentsthepurchasers.?Deferredannuity:Mont

14、hlybenefitpaymentsarepurchasedovertimebutarenotscheduledtobeginuntilapersonretiresthenareguaranteedflife.?Longevityannuity:Atypeofdeferredannuitygenerallypurchasedatthetimeofretirementthatprovidesaguaranteedstreamofincom