Definition
A company retirement plan, such as a pension plan, in which a retired employee receives a specific amount based on salary history and years of service, and in which the employer bears the investment risk. Contributions may be made by the employee, the employer, or both.
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'defined benefit plan' appears in the definitions of these other terms on BusinessDictionary.com: career earnings formula, defined benefit formula, defined benefit pension plan, career average benefit formula, career average formula, and
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