Polonia. Dal 2020 il sistema pensionistico emulerà il 401(k) americano.
Giuseppe Sandro Mela.
2019-04-19.
«The Employee Retirement Income Security Act (ERISA) covers two types of retirement plans: defined benefit plans and defined contribution plans.
A defined benefit plan promises a specified monthly benefit at retirement. The plan may state this promised benefit as an exact dollar amount, such as $100 per month at retirement. Or, more commonly, it may calculate a benefit through a plan formula that considers such factors as salary and service – for example, 1 percent of average salary for the last 5 years of employment for every year of service with an employer. The benefits in most traditional defined benefit plans are protected, within certain limitations, by federal insurance provided through the Pension Benefit Guaranty Corporation (PBGC).
A defined contribution plan, on the other hand, does not promise a specific amount of benefits at retirement. In these plans, the employee or the employer (or both) contribute to the employee’s individual account under the plan, sometimes at a set rate, such as 5 percent of earnings annually. These contributions generally are invested on the employee’s behalf. The employee will ultimately receive the balance in their account, which is based on contributions plus or minus investment gains or losses. The value of the account will fluctuate due to the changes in the value of the investments. Examples of defined contribution plans include 401(k) plans, 403(b) plans, employee stock ownership plans, and profit-sharing plans. ….
A Profit Sharing Plan or Stock Bonus Plan is a defined contribution plan under which the plan may provide, or the employer may determine, annually, how much will be contributed to the plan (out of profits or otherwise). The plan contains a formula for allocating to each participant a portion of each annual contribution. A profit sharing plan or stock bonus plan may include a 401(k) plan.
A 401(k) Plan is a defined contribution plan that is a cash or deferred arrangement. Employees can elect to defer receiving a portion of their salary which is instead contributed on their behalf, before taxes, to the 401(k) plan. Sometimes the employer may match these contributions. There is a dollar limit on the amount an employee may elect to defer each year. An employer must advise employees of any limits that may apply. Employees who participate in 401(k) plans assume responsibility for their retirement income by contributing part of their salary and, in many instances, by directing their own investments. ….»
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«A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.
– Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals).
– Employers can contribute to employees’ accounts.
– Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).» [irs.gov/retirement-plans]
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«The biggest difference between a 401(k) plan and a traditional pension plan is the distinction between a defined benefit plan and a defined contribution plan. Defined benefit plans, such as pensions, guarantee a given amount of monthly income in retirement and place the investment and longevity risk on the plan provider. Defined contribution plans, such as 401(k)s, place the investment and longevity risk on individual employees, asking them to choose their own retirement investments with no guaranteed minimum or maximum benefits. Employees assume the risk of both not investing well and outliving their savings.»
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Il piano 401(k) consente versamenti contributivi fino a 19,000 dollari l’anno, mentre i piani 403(b), 457(b) e 401(a) consentono di poter aggiungere 55,000 dollari ogni anno. Queste limitazioni trovano la loro ragion d’essere nel fatto che sono esenti da imposizioni fiscali.
Un lavoratore rimasto in servizio per 40 anni consecutivi, con il piano 401(k) potrebbe aver versato 760,000 dollari. mentre con un altro piano più sostanzioso potrebbe arrivare ad un versato contributivo di 2,960,000 dollari. A queste cifre si devono aggiungere le plusvalenze, se maturate, oppure dedurne le minusvalenze.
Ma tranne periodi relativamente brevi, usualmente gli investimenti fatti salgono di valore e generano anche interessi.
Chiariamo immediatamente che, a differenza del sistema pensionistico italiano (europeo in senso lato) contributi versati e plusvalenze accumulate sono disponibili in un ‘monte titoli‘ nominativo del lavoratore, e non sono utilizzati per pagare le pensioni in essere.
Lo stato interviene solo ed unicamente nel caso che i versamenti siano stati minimali, ma non ci si aspetti gran ché.
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«Poland will dismantle part of its pension system by transferring all 162 billion zloty ($43 billion) of assets managed by privately-owned pension funds to individual pension accounts».
È lo smantellamento storico di quello che fu uno dei pilastri della dottrina socialista.
Nota.
In realtà i piani pensionistici americani sono quanto mai variegati. Qui abbiamo solo cercato di rendere l’idea.
Poland will dismantle part of its pension system by transferring all 162 billion zloty ($43 billion) of assets managed by privately-owned pension funds to individual pension accounts.
State-owned social security fund will pick up a one-time 15 percent fee in the process, Prime Minister Mateusz Morawiecki said when unveiling the plan in Warsaw. The transfer of assets from the old system, known as OFE, may take effect at the beginning of 2020, Bloomberg reported earlier on Monday.
The decision comes before the roll-out of a new voluntary, employer-provided pension program emulating the U.S. defined-contribution 401(k) system. Warsaw’s benchmark WIG20 Index fell 0.4 percent after the announcement.
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