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Employee Pension Benefit Plan
Practical Law Glossary Item 4-502-2740 (Approx. 3 pages)
Glossary
Employee Pension Benefit Plan
A type of employee benefit plan established or maintained by an employer, an employee organization or both. An employee pension benefit plan, by its express terms or as a result of surrounding circumstances, either:
- Provides retirement income to employees.
- Results in a deferral of employees' income to termination of employment or beyond.
Examples of employee pension benefit plans include: