Traduction de «Régime de retraite général » (Français → Anglais) :

public pension plan [ public plan ]

public pension plan

occupational pension scheme | occupational retirement pension scheme | occupational scheme

job covered by a pension plan

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

flat-benefit plan [ flat-rate benefit plan | flat-benefit pension plan | flat benefit pension plan | flat benefit plan | uniform benefit plan ]

funded pension plan | funded pension scheme | funded scheme

excess benefit plan | excess plan | top hat pension plan | top hat plan

fully funded pension plan

aid system [ application for aid | fixing the amount of aid | general aid scheme | request for aid ]

12. Stresses the importance of combating indirect discrimination in pension schemes, not only in occupational schemes but also in the practices of statutory pension schemes; emphasises that the CJEU has made it clear that occupational pension schemes are to be considered as pay and that the principle of equal treatment therefore applies to those schemes as well, despite the fact that the distinction between statutory and occupational pension schemes is problematic in some Member States and that the concept of occupational pension schemes is unknown in others, potentially leading to indirect discrimination in the labour market; recognises that women’s access to occupational pension schemes is more restricted ...[+++], owing to shorter working hours, shorter length of service and horizontal and vertical gender segregation in the labour market, and the gender pay gap, and that contribution-based schemes rarely take care-related breaks and involuntary part-time work into account; calls on the Commission to examine the impact of the shift from statutory state pensions towards occupational and private schemes on the gender pension gap; calls on the Commission to monitor closely and report on the implementation of this principle, as the transposition has proved to be unclear in some Member States;

For purposes of determining an individual’s eligibility to participate in and receive tax benefits with respect to a pension or retirement plan or other retirement arrangement established in and recognized for tax purposes by the United States, contributions made to, or benefits accrued under, a qualifying retirement plan in Canada by or on behalf of the individual shall be treated as contributions or benefits under a generally corresponding pension or retirement plan established in and recognized for tax purposes by the United States.

(2) In this section, “institutional trust” means a trust that is established by a corporation, partnership or other entity for a particular business purpose and includes pension plan trusts, pension master trusts, supplemental pension plan trusts, mutual fund trusts, pooled fund trusts, registered retirement savings plan trusts, registered retirement income fund trusts, registered education savings plan trusts, group registered retirement savings plan trusts, deferred profit sharing plan trusts, employee profit sharing plan trusts, retirement compensation arrangement trusts, employee savings plan trusts, health and welfare trusts, unemployment benefit plan trusts, foreign insurance company trusts, foreign reinsurance trusts, reinsurance tru ...[+++]sts, real estate investment trusts, environmental trusts and trusts established in respect of endowments, foundations and registered charities.

The reason I raise this is that the weakening of public pension availability is of particular concern in a context of low and declining pension coverage, the retreat of early retirement provisions of workplace pension plans, and the decline of defined-benefit plans generally.