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The American pension system

2019-01-22 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- The American pension system,供大家参考学习,这篇论文讨论了美国的养老保险金制度。社会养老保险项目作为联邦政府强制性的养老保险金制度,覆盖几乎所有的就业人员,是美国社会养老保险金制度的基石。其核心是政府对劳动者及其雇主按照一定工资比率统一征“社会保障税”,这是美国仅次于个人所得税的第二大税种。社保税与其他的政府收支完全分开,单独进入联邦社会保障署设立的“社会保障信托基金”,后者即是政府发给民众养老金的来源。

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On August 14, 1935, after the great depression, US President Franklin Roosevelt signed the social security act, which provided social security for the unemployed and poor elderly and initiated the age of American pension insurance. Currently, 54 million Americans receive social security coverage, including 38 million retired employees and their family members, 10 million Americans with disabilities and their families, and 6 million employee survivors. Generally speaking, the current pension insurance system in the United States includes three parts: the social security program forced by the government, the pension plan funded by the employer, and the individual retirement account established by the employee voluntarily. The three supplement each other and basically constitute the current American pension system.

As a mandatory pension system of the federal government, the social endowment insurance project covers almost all employees and is the cornerstone of the American social endowment insurance system. At its core, the government levies a uniform "social security tax" on workers and their employers at a certain wage rate, the second largest tax in the us after personal income tax. The tax is paid entirely separately from other government revenues and goes into the "social security trust fund" set up by the federal social security agency, which is the source of public pensions. For Americans, social security is a key source of income. In fact, more than half of the beneficiaries are older people over 65.

After years of efforts, the federal government of the United States has gradually realized the unification of the system, basically covering all the employed population. When the social security act came into force in 1935, it covered only industrial and commercial employees. In 1939, the survivors of the workers were added to the list. In the 1950s, people with disabilities, public servants, farm workers, freelancers, and military personnel were added. In fact, the American social endowment insurance system is funded by special tax. The fund operation mode is pay-as-you-go, independent budget, and the federal government finance provides the final guarantee. The social security and old-age pension plan is organized and managed by the federal government, and the social security fund is coordinated nationwide. The social security tax is paid by employees and employers respectively by 50%. There is a tax base cap for people with particularly high wage income. The basic condition that can get pension of social security annuities includes age and pay taxes contribution, legal get age is 65 years old, pay taxes contribution computation is to adopt plan point means, the least point that can get annuities is 40, plan 4 points at most every year. Generally speaking, the earliest age to receive a pension is 62 years old, but only 70% of the pension will be paid at this time, 85% of the pension will be paid at 65 years old, and the pension will be paid in full at 67 years old.

The pension insurance plan independently provided by the employer is a welfare-oriented pension system spontaneously provided by the enterprise, which is not mandatory. To be specific, on the one hand, it includes public sector pension plans, which refer to various pension plans provided by federal, state and local governments for their employees. On the other hand, it also includes the private sector pension plan, which refers to the pension plan provided by enterprises and some non-profit organizations and institutions for their employees. In 1875 American airlines established a private pension scheme. After World War II, with the rapid development of the American economy, more and more companies began to implement employer pension plans, which enhanced the attractiveness of their enterprises. The federal tax law in the United States in 1981, 401 (K), 403 (B) and specified in clause 457, government agencies, enterprises and non-profit organizations, such as different types of employers, for employees to establish funded pension account can enjoy preferential tax, a growing number of employer pension plans to start from the traditional type defined benefit plans to defined-contribution plans change. Both are non-mandatory employer pension plans, and treatment standards need to be negotiated between employers and employees. In addition, 401 (K) s require employees and employers to put a certain amount of money into their pension accounts, and employers provide employees with several investment portfolios to choose from to reinvest their account funds to maintain or increase their value. Both the money deposited into the account and its proceeds are tax-deductible, and the tax is only levied when an employee receives a pension from the account after retirement.

Specifically, most private DB pension plans adopt the employer's unilateral capital injection, the level of which shall be determined according to the investment income of the pension fund, while DC pension plans are generally paid by the employer and the employee in proportion. Because employers DB pension accounts for fund system, namely to form the employee's pension fund size and include all of the current and retired people accumulated pension rights, not allowed to exist hidden debts, also stipulates that a DB pension assets must be separated from the employer's assets, fund investment must be separated from the employer business, and DC pension plan for on-the-job employees of individual account, the principal and earnings is personal. It is worth noting that the federal government of the United States has set up a pension interest guarantee company in response to the possible investment failure of DB plan, to prevent the investment failure of individual funds from seriously damaging the interests of employees. The federal government adopted tax deferred or preferential policies to support the DC pension plan, which effectively promoted the development of the DC pension plan. However, the government does not guarantee pension investments in DC plans, and the investment risks are at the individual's own risk. In addition, the government has a strict and clear legal definition of the behavior of fund managers and investors. At the moment, to the vexation of the federal government, 50% of America's workforce is not covered by an employer's pension plan.

Individualretirement-mentaccounts are the main source of growing pension assets in the United States. The IRA was established in the 1970s as a voluntary individual pension scheme initiated by the government through tax incentives. The purpose of the IRA was, first and foremost, to provide employees with an institutional arrangement that would increase their post-retirement income on the basis of both systems, particularly in the case of large Numbers of employees not being included in employer-provided pension plans. The continued rapid growth of the IRA has been fueled by government tax incentives. At the end of 2012, 44.7 percent of American households had an IRA. In fact, as a long-term savings vehicle for U.S. citizens themselves, IRAS are open to all individuals under the age of 70 with an income, regardless of whether they participate in other pension plans. Compared with ordinary investment accounts, IRAS have various tax benefits such as tax exemption. Participants can determine the amount of contribution based on their income. However, IRAS have a maximum contribution limit, and participants can conduct investment management according to their specific situation and investment preference. At the same time, it has a good transfer mechanism, which allows participants to transfer funds of enterprise annuity plans such as 401 (K) to IRA when they change jobs or retire, so as to avoid unnecessary losses. As an important part of the American pension system, IRA is also a macro-control means frequently used by the American government. The increase of the tax exemption amount in the IRA account increases the huge amount of investment in the national IRA fund, which is invested in various industries in the United States through an effective investment system, thus promoting the economic development of the United States and enabling ordinary Americans to share the benefits of economic growth.

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