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美国的退休金计划○曾宪标在美国，除社会保障等政府支助项目为个人提供退休金收入外，政府还通过立法，以税收优惠的政策来鼓励雇主与雇员及个人建立退休金计划。凡是符合政府法定要求而能享有税收优惠的退休金计划，称之为“合格的计划”；凡是不符合法定要求而不能享有...
U.S. pension plans ○ Zeng Xianbiao In the United States, in addition to providing pensions for individuals for government-sponsored projects such as social security, the government also adopts legislation to encourage employers and employees and individuals to set up pension plans with tax incentives. Any pension plan that meets the statutory requirements of the government and can enjoy the tax concessions is called the “qualified plan”; Those who do not meet the statutory requirements can not enjoy ...