英文名称：Defined Benefit Pension Plan 中文名称：养老金固定收益计划
指雇主支持的养老金计划，雇员的养老金收益由一个公式计算出来，该公式考虑了雇员服务年限、工资或薪金水平等因素。
e.g. Allegheny Technologies Incorporated announced actions designed to continue to increase stockholder value and further improve the funding status of the Company's defined benefit pension plan.
