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Defined-benefit retirement plans

Consider defined-benefit retirement plans and defined-contribution retirement plans and document the primary characteristics of each. Specifically, contrast the responsibilities of the employer in administering each plan.

Consider the following questions:

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Which plan is more risky for an employer? Which plan is more risky for an individual employee?
Which provides the individual employee with more resources at the conclusion of employment?
What are the personal income tax considerations for the individual employee once payments commence under each plan?
Note to document references in APA format.

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