Employee Pension Benefit Plan | Practical Law

Employee Pension Benefit Plan | Practical Law

Employee Pension Benefit Plan

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: