As of 2014, cupcake liners are available in a wide range of papers, including white, tinted, foil and glassine, which is a translucent air- and water-resistant paper. Specialty cupcake liners incorporate decorative prints and shapes to add a festive touch to the popular dessert.
Definition of Pension Plan. A pension plan is a type of retirement plan similar to a 401(k) plan or a 403(b) plan. A pension may have you make monthly contributions of a set percentage, but the largest portion of the contributions will come through your employer.
Some pension plans require the employee to make a small, periodic contribution to the fund. The amount of pension that a pensioner receives depends on the type of pension plan. Pension plans generally can be divided into two categories: defined benefit plans and defined contribution plans. A defined benefit plan provides a set amount of benefits to a pensioner. Under a defined contribution plan, the employer places a certain amount of money in the employee's name into the pension fund and makes no promises concerning the level of pension benefits that the employee will receive upon retirement.