Post-Employment Defined Benefit Plans
Post-Employment Defined Benefit Plans

Author(s): Rositsa Ivanova
Subject(s): Social Sciences, Economy, Business Economy / Management, Sociology, Management and complex organizations, Human Resources in Economy, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: benefits plan; liability; employee; analysis; methodology
Summary/Abstract: The object of this publication refers to post-employment benefits payable to employee due to termination of the employment or official relationships. The subject matter of this publication refers to post-employment defined benefit plans. Under these plans, the enterprise’s liability is updated in a way that does not differ materially from the amounts that are subject to payment to the employees post their employment. Defined benefit plans comprise two items: assets under the plan and liabilities for payment of defined benefits. The author’s objective in this publication is to systemize some major issues relevant to the defined benefit plans the determine the relevance of the defined benefit plans for employees post their employment in the enterprise-employer.

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