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问题
企业年金的基金包括什么
释义
律师分析:
一是企业和职工依照企业年金计划规定的缴费,即企业年金基金本金。
二是企业年金基金投资运营而形成的收益。有限责任公司的股东无权处置业务,对债务负有限责任;股份有限公司的股东,按股份金额对公司负责为限。
【法律依据】:
《企业年金基金管理办法》 第二条 企业年金基金的受托管理、账户管理、托管、投资管理以及监督管理适用本办法。本办法所称企业年金基金,是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。
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更新时间:2025/11/24 20:44:17