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HYBRID DB PLAN

Statistics Directorate    
French Equivalent: Plans à prestations définies hybrides

Definition:
A defined benefits (DB) plan where benefits depend on a rate of return credited to contributions, where this rate of return is either specified in the plan rules, independently of the actual return on any supporting assets (e.g. fixed, indexed to a market benchmark, tied to salary or profit growth, etc.), or is calculated with reference to the actual return of any supporting assets and a minimum return guarantee specified in the plan rules.

Source Publication:
OECD Working Party on Private Pensions, 2005, “'Private Pensions: OECD Classification and Glossary, 2005 edition”, OECD, Paris.

Cross References:
Defined benefit (DB) occupational pension plans
Defined contribution (DC) occupational pension plans
Mixed DB plans
Traditional DB plan

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Thursday, June 30, 2005

Last updated on Tuesday, August 16, 2005