年金

Two different death benefits are considered including the market value of the separate account at the annuitant's death; and the greater of the withdrawal account and the market value of the separate account mentioned above.

本文考虑两种不同的死亡给付：其一，为分离帐户在变额年金被保险人死亡时之剩余帐户价值；其二，为分离帐户在变额年金被保险人死亡时之剩余帐户价值与期初趸缴金额减去已提领总金额，两者之较大者。

In this paper, we extend the "static model" in Milevsky and Salisbury (2006) by considering a more realistic situation that VA could lapse during the guaranteed period if the annuitant dies earlier. And if this happens, remaining annuity payments discontinue, whereas a death benefit will be offered to maintain the minimum withdrawal guarantee.

本文的研究基础建立在Milevsky and Salisbury (2006)的静态模型上，并且加以考虑变额年金被保险人在保证期间内死亡的情况；若变额年金被保险人於保证期间内死亡，其死亡给付必须能够维持原GMWB承诺之权益。

The enterprise annuities shall be established in accordance with the provisions of the present Measures.

建立企业年金，应当按照本办法的规定执行。第三条符合下列条件的企业，可以建立企业年金

A fixed annuity ensures a certain payment amount whereas a variable annuity does not provide for a certain payment amount.

固定年金有一定保证赔付而可变年金并未规定缴纳一定数额。

This article is an introduction and summary of retirement pension system, annuity administration management style and classification, investment tool, capital disposition, capital investment supervision and control, return on investment and corporation annuity tax preference aspect in industrially advanced country, such as the US and UK, etc.

本文就美、英等工业发达国家的养老金体制、年金管理的管理方式及其分类、投资工具、资产配置、投资监管、投资收益和企业年金税收优惠形式的情况进行了介绍和总结。

Insurance companies are encouraged to develop individual pension annuity insurance products containing the draw of life annuity .

鼓励保险公司开发含有终身年金领取方式的个人养老年金保险产品。

However, since the life annuity is a long-term economic action, the factors of government policy and economic cycles may cause interest rate to be uncertain during the period of insurance. So the study on the theory of life annuities under random rates of interest has gradually become one of the heated and major problems of actuarial science.

但由于生存年金是一种长期的经济行为，投保期间的政府政策、经济周期等因素都会造成利率的不确定性，从而随机利率下生存年金理论的研究逐渐成为保险精算学研究的重点与热点问题之一。

In the paper the author disagrees to introduce DB in China and compares the advantages and disadvantages of both DB and DC plan, and discusses lessons of DB pension plans in Anglo-American economies, DC scheme's trend in the world and its comparative advantages for the competitiveness of Chinese enterprises, effects of DB and DC on economic outcome and social development, and development paths in countries with different juristic systems. Finally, this paper suggests measures for recompensing the older employees of their rights in occupational pension.

文章对DC和DB两个模式进行了优劣比较，分析了英美DB型企业年金模式的沉痛教训，论述了DC型的优势和发展潮流及其对中国提升企业竞争力的利处，以及它们各自对经济结果和社会发展的不同影响，阐述了不同国家继受不同法系导致的不同发展道路和中国发展企业年金应该努力的制度方向，进而分析了中国公共政策的制定过程中的博弈问题；提出了补偿老年职工企业年金权益的设想和具体办法。

Since 1993, Hartford Financial Services Group, through Hartford Life Insurance Company and Hartford Life and Annuity insurance subsidiary of variable annuity sales, as a first-class company. In 2002, the Hartford Life Insurance KK in Japan to become the biggest variable annuity sellers, and the establishment of Japan as the pioneer in this field.

自从1993年以来，哈特福德金融服务集团通过哈特福德人寿保险公司和哈特福德人寿与年金保险子公司销售变额年金，成为第一流的公司。2002年，哈特福德人寿保险K.K公司在日本成为最大变额年金销售者，并且在日本成为建立这一领域的开路先锋。

The Split Annuity is a combination of an immediate annuity and a deferred annuity, structured to provide immediate income, much of which is after tax dollars, while returning the original premium.

斯普利特年金相结合的即期年金和延期年金，结构，提供即时的收入，其中大部分是税后美元，而返回原来的溢价。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。