Turner J A
Benefits Q. 2001;17(1):46-53.
This article explores the conceptual basis for an employer-backed minimum rate-of-return guarantee as an option under defined contribution plans. Expanding an earlier analysis, the author presents a prototype model of how the guarantee would work and discusses how it might be used for a mandatory Social Security defined contribution plan.
本文探讨了雇主支持的最低回报率保证作为固定缴款计划下一种选择的概念基础。在扩展早期分析的基础上，作者提出了一个关于该保证如何运作的原型模型，并讨论了它如何可能用于强制性的社会保障固定缴款计划。
