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Human Resources
Gartner Glossary
Defined Contribution Plan
A defined contribution plan is a voluntary, tax-deferred retirement plan that is owned and directed by the employee. It is primarily funded by the employee, but employers may also make contributions. Because of its tax-deferred nature, there are restrictions on when and how employees can make withdrawals. Payments are not fixed, value may fluctuate depending on investment performance, and employees bear all investment risk.
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