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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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Top 5 Priorities for HR Leaders in 2021
Gartner surveyed more than 800 human resources leaders across 60 countries and all major industries to identify HR trends and assess HR priorities and expected challenges for 2021. Discover the top five initiatives chief human resource officers and HR professionals are prioritizing in 2021.
