单词 | pension fund |
释义 | pension fund A fund from which pensions are paid. Pension funds receive contributions from employers, employees, or both. The funds are then invested to give an income and accrue capital gains until the pensions are paid. Pension schemes may be fully funded, when the fund is actuarially solvent; or partially funded, when the fund relies on the employers to make up the sums necessary to pay for the promised pensions. Pension funds are held by trustees, but these are usually nominated by the employers, and often invest part or all of the accumulated funds in the employer's business. |
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