Retrieving "Sponsoring Entity" from the archives

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1. Pension Systems

   Linked via "sponsoring entity"

   By Benefit Structure
   Defined Benefit (DB) Schemes: These promise a specific, pre-determined payout level upon retirement, usually calculated as a function of final salary and years of service ($B = f(S_{final}, YOS)$). The sponsoring entity (employer or state) bears the investment risk.
   Defined Contribution (DC) Schemes: These specify the amount or rate of contribution but do not guarantee the final benefit. The retirement income depends entirely on the total contributions made and the realized investment performance of the underlying funds. …