Van Gelder N
Wells Fargo Bank, San Francisco, CA.
Healthc Financ Manage. 1994 Aug;48(8):50, 52, 54.
In recent years, organizations have shifted away from offering their employees defined benefit plans that promise specified income streams to employees when they retire. Instead, they are offering employees defined contribution plans, which rely on investment performance, as directed by plan participants, to generate sufficient retirement income. Healthcare financial managers who work in organizations that offer retirement plans for their employees find themselves increasingly prevailed upon to play the role of instructor to plan participants. While some financial managers may not relish the role, the more successful financial managers are at helping plan participants achieve their retirement income goals, the better the chance of healthcare organizations avoiding future liability problems.
近年来，各机构已不再为员工提供既定收益计划，这类计划承诺在员工退休时为其提供特定的收入流。相反，它们为员工提供既定供款计划，该计划依靠计划参与者所指导的投资表现来产生足够的退休收入。在为员工提供退休计划的机构中工作的医疗保健财务经理发现，他们越来越多地被要求扮演计划参与者指导者的角色。虽然一些财务经理可能不喜欢这个角色，但越成功地帮助计划参与者实现其退休收入目标的财务经理，医疗保健机构避免未来负债问题的机会就越大。
