Examlex
It is the beneficiary that normally chooses the trustee for their trust.
GAAP
A compilation of standard accounting practices and rules universally applied for financial disclosures.
Defined Benefit Pension Plan
A retirement plan where the employer guarantees a specified pension payment at retirement based on the employee's earnings history, tenure of service, and age.
Postretirement Healthcare Benefits
Benefits that an employer provides to retirees for healthcare, excluding pension benefits.
Pensions
Retirement plans funded either by employers or governments, providing income to individuals upon retirement.
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