Defined Contribution definition

Defined Contribution plan fraction" - The sum, as of the close of the Limitation Year, of the Annual Additions to the Participant's Account under the defined contribution plan(s) -------------------------------------------------------------- The sum of the lesser of the following amounts determined for the Limitation Year and for each prior Year of Service with the Employer:(i) 125% (subject to the "100% limitation" in paragraph (l)) of the dollar limitation in effect under Code Section 415(c)(1)(A) for the Limitation Year (determined without regard to the special dollar limitations for employee stock ownership plans), or (ii) 35% of the Participant's Compensation for the Limitation Year
Defined Contribution or “DC” means a common type of pension where contributions are held in investments until the holder reaches their chosen retirement age;
Defined Contribution. PLAN A Plan under which individual accounts are maintained for each Participant to which all contributions, forfeitures, investment income and gains or losses, and expenses are credited or deducted. A Participant's benefit under such Plan is based solely on the fair market value of his or her account balance.

Examples of Defined Contribution in a sentence

  • Electing to participate in Northern Michigan University’s Defined Contribution Retirement Plan (TIAA) is an irrevocable decision.


More Definitions of Defined Contribution

Defined Contribution means a contribution made either by an employer, or an employee but the employee carries the investment risk and the benefits are paid based on the total contributions made plus interest or any surplus;
Defined Contribution or “DC Pension” means a pension that pays out a non- guaranteed and unspecified amount depending on the defined contributions made and the performance of investments.
Defined Contribution means the amount that is contributed every month during your career into your retirement account will be the same percentage of your wage. The amount of funds you will have upon retirement depends on the market and how well you invest the dollars.
Defined Contribution simply means that the government’s contribution to premiums is the same across all the health plans.
Defined Contribution has the meaning given to it in the Railways Arrangement" Pensions Scheme;
Defined Contribution. Plan Fraction" for a Participant for any Plan Year is a fraction - (i) The numerator of which is the sum of the Annual Additions to the Participant's account as of the close of such Plan Year, and (ii) The denominator of which is the sum of the lesser of the following amounts determined for such Plan Year and for each prior year of service with the Company and/or a Related Company: (A) the product of 1.25, multiplied by the dollar limitation in effect under Section 415(c)(1)(A) of the Code for such Plan Year and for each prior year of service with the Company and/or a Related Company, or (B) the product of 1.4, multiplied by the amount which may be taken into account under Section 415(c)(1)(B) of the Code with respect to such Participant for such Plan Year.
Defined Contribution means there is no guarantee of benefits