An employee retirement income plan that builds retirement benefits, according to an approved Treasury Department formula, on a superstructure of Social Security benefits.
A plan that takes into account either benefits contributions under Social Security. Social Security contributions are used to integrate a defined contribution plan.
An employee pension benefit plan may be included for benefit calculations with Federal Insurance Contribution Act (FICA) benefits, also known as Social Security, or with Old-Age, Survivorship, and Disability Insurance (OASDI) contributions.