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Defined benefit plan - Meaning

A pension plan in which the sponsor agrees to make specified dollar payments to qualifying employees. The pension obligations are effectively the debt obligation of the plan sponsor. Related: defined contribution plan Defined contribution plan A pension plan in which the sponsor is responsible only for making specified contributions into the plan on behalf of qualifying participants. Related: defined benefit plan Delayed issuance pool Refers to MBSs that at the time of issuance were collateralized by seasoned loans originated prior to the MBS pool issue date.

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