교보생명

고객 PLAZA 이용시간:평일 9:00~15:50

자동검색어 펼치기

DB + DC Mixed Type

A mixed type plan means that one company adopts both DB and DC plan. The employee can allocate some assets to DB and DC according to pre-determined ratio. It allows employees to take all the advantages of DB and DC.

The company can state one or more ratio of DB and DC in the pension plan rules and let the employees to choose.

If the company decides to adopt DB,DC and DB+DC mixed type, employees can choose among the three options.

For example, if one employee chooses to participate in a Mixed type plan at the ratio of 50 :50, the company pays 50% of his contribution to DB and another 50% to DC.

Then

  1. 1) the retirement benefit accumulated in a DB plan is managed by the company
  2. 2) the retirement benefit accumulated in a DC plan is managed by the employee.

In case the employee retires before 55, the retirement benefit from both DB and DC is transferred to IRP and can be continuously managed until the participant wants.

In case the participant retires after 55, he/she can choose lump sum or annuity from DB and DC.

You can get a guaranteed amount of retirement benefit from a DB plan and investment
returns from a DC plan.

The company can decide more ratios for DB and DC and let the employees
to choose.
If the company decides to have one ratio (DB:DC), all the employees
participate in DB and DC at the same ratio.