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mino酱是个小破货 · 2025年06月29日

烦请问下老师这么回答可以吗?谢谢老师

NO.PZ2023010409000011

问题如下:

Fiona Heselwith is a 40-year-old US citizen who has accepted a job with Lyricul, LLC, a UK-based company. Her benefits package includes a retirement savings plan. The company offers both a defined benefit (DB) plan and a defined contribution (DC) plan but stipulates that employees must choose one plan and remain with that plan throughout their term of employment.

The DB plan is fully funded and provides full vesting after five years. The benefit formula for monthly payments upon retirement is calculated as follows:

Ÿ Final monthly salary × Benefit percentage of 2% × Number of years of service

Ÿ The final monthly salary is equal to average monthly earnings for the last five financial years immediately prior to the retirement date.

The DC plan contributes 12% of annual salary into the plan each year and is also fully vested after five years. Lyricul offers its DC plan participants a series of life-cycle funds as investment choices. Heselwith could choose a fund with a target date matching her planned retirement date. She would be able to make additional contributions from her salary if she chooses.

Discuss the features that Heselwith should consider in evaluating the two plans with respect to the following:

i. Benefit payments

ii. Contributions

iii. Shortfall risk

iv. Mortality/longevity risks

选项:

解释:

i. Benefit payments:

The benefit payment of DB plan is defined by contracts, but uncertain in DC plan.

ii. Contributions

The contributions assumed by sponsor is unknown in DB plan but known in DC plan.

iii. Shortfall risk

The shortfall risk is undertaken by sponsor in DB plan.

But in DC plan, the employee bears the shortfall risk.

iv. Mortality/longevity risks

In DB plan, the sponsor take the mortality/longevity risks.

But in DC plan, the employee bear the mortality/longevity risks.

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