Traduction de «pension credits » (Anglais → Français) :

pension benefit credit [ pension credit | retirement credit | retirement benefit credit ]

accrual of pension credits [ pension credits accrual ]

Division of Unadjusted Pensionable Earnings ( Pension Credits ) Canada Pension Plan

retirement credits | pension credits

pension credit

pension scheme [ occupational pension | old age pension | pension plan | retirement pension | State pension ]

deferred pension | deferred retirement pension | dormant pension | frozen pension | paid-up pension | preserved benefits

pension benefit credit

cumulative pension entitlement [ overlapping pension entitlement ]

supplementary pension [ SERP ]

An example of how this is being addressed can be seen in the recently introduced 'Pension Credit' which will provide an extra £2bn a year to pensioner households and, in this context, includes measures to ensure that take-up is high, setting a target that 3 million pensioner households should be in receipt of pensioner credit by 2006.

The UK has now added a new Pension Credit to their State pension system and announced a further £ 100 payment for pensioners over 80.

(d) paragraphs 8302(3)(c) to (p) (other than paragraph 8302(3)(g), where subsection 8302(11) was applicable in respect of the pension credit year and the provision or would have been applicable had all benefits provided as a consequence of past service events become provided in the pension credit year) were applied for the purpose of determining the amount of the individual’s lifetime retirement benefits and, for the purpose of those paragraphs, the pension credit year were the particular year referred to in those paragraphs, and

(9) Where the requirements of subsection 147(5.1) in respect of a deferred profit sharing plan are not satisfied for a calendar year by reason that the pension credits of a beneficiary under the plan in respect of a particular employer do not comply with paragraph 147(5.1)(a) or the beneficiary’s pension credits or pension adjustments in respect of a particular employer and other employers who do not deal at arm’s length with the particular employer do not comply with paragraph 147(5.1)(b) or 147(5.1)(c), the particular employer is not entitled to a deduction under subsection 147(8) in computing the particular employer’s income for any t ...[+++]axation year in respect of an amount paid to a trustee under the plan in the calendar year except to the extent expressly permitted in writing by the Minister, and, for the purposes of this subsection, an amount paid to a trustee of a deferred profit sharing plan in the first two months of a calendar year shall be deemed to have been paid in the immediately preceding year and not to have been paid in the year to the extent that the amount can reasonably be considered to be in respect of the immediately preceding year.