That is, less than one in 1,000 pregnancies for mothers less than 30 years of age results in a baby with Down syndrome. For mothers who are 44 years of age, about 1 in 35 pregnancies results in a baby with Down syndrome.
DEFINITION of 'Defined-Benefit Plan'. An employer-sponsored retirement plan where employee benefits are sorted out based on a formula using factors such as salary history and duration of employment.
Section 457 governs tax consequences for governmental deferred compensation plans. Participants in âeligibleâ governmental plans under Â§457(b) are taxed on their benefits only when the benefits are paid â a favorable tax rule, similar to the rule applicable to benefits under Â§401(a) and Â§403(b) plans.