defined benefit plans

Employers will continue the long-term trend of whittling retirement security by freezing or abolishing the few remaining defined-benefit pension plans and reducing company contributions to 401 ( k) plans.

雇主冻结、取消剩余为数不多的确定收益的养老金计划，同时还减少了公司对401（k）计划（美国公司的工资储蓄投资养老计划——译注）的缴纳金额，从而延续削减退休保障的长期趋势。

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The push comes at a time when growth in the US domestic investment market has slowed because of the increasing market penetration of mutual funds and accelerated closures of defined benefit pension plans.

此际，因为共同基金的市场占有率不断上升，同时固定收益养老计划倒闭速度加快，美国国内投资市场增长放缓。

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That responsibility is not absolved when companies shift from defined benefit to defined contribution plans.

当企业从养老金固定收益计划转向固定缴款计划时，这种责任也不能免除。

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Not just individuals, but defined benefit pension plans are not putting enough in to support their promised benefits.

不仅是个人，固定收益养老计划也没有投入足够多的资金来支持他们承诺的福利。

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Rising life expectancy, combined with the replacement of generous defined-benefit pension plans with less generous defined-contribution ones, means that even the better-off must work longer to have a comfortable retirement.

预期寿命的延长以及慷慨的固定养老金计划被不再慷慨的固定缴费养老金计划所替代，这些都意味着甚至有钱人也必须延长工作年限以获得舒适的退休生活。

四级真题- 2015年 6月 1卷 阅读B