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Meaning / Definition of

Disclosure Control Methods

Categories: Economics,

There are two main approaches to control the disclosure of confidential data. The first is to reduce the information content of the data provided to the external user. For the release of tabular data this type of technique is called restriction based disclosure control method and for the release of microdata the expression disclosure control by data reduction is used. The second is to change the data before the dissemination in such a way that the disclosure risk for the confidential data is decreased, but the information content is retained as much as possible. These are called perturbation based disclosure control methods.

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Definition / Meaning of

Employer Sponsored Retirement Plan

Categories: Finance,

Employers may offer their employees either defined benefit or defined contribution retirement plans, or they may make both types of plans available. Any employer may offer a defined benefit plan, but certain types of defined contributon plans are available only through specific categories of employers. For example, 403(b) plans may be offered only by tax-exempt, not-for-profit employers, and 457 plans only by state and municipal governments. SIMPLE plans, on the other hand, can only be offered by employers with fewer than 100 workers. Corporate employers who contribute to a retirement plan can take a tax deduction for the amount of their contribution and may enjoy other tax benefits. However, the plan must meet certain internal revenue service (IRS) guidelines.Offering a retirement plan may also make the employer more attractive to potential employees. However, employers are not required to offer plans. If they do, they can make the plan as generous or as limited as they choose as long as the plan meets the government's nondiscrimination guidelines.

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