... 美国如果要建立一种既可靠又公平的退休体系，也许应该进行一些变革。 非常重要的是，看起来美国公司正在迅速从所谓的确定给付(defined benefit)退休计画向确定提拨(defined contribution)退休计画过渡。
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最终薪金或确定给付计划是为长期服务的工人制定的。
Final-salary, or defined-benefit (DB), schemes are in place for long-serving workers.
自从衰退开始，没有一个州完全抛弃了确定给付养老金计划。
Since the recession began, no state has abandoned DB plans completely.
但是，实行确定给付计划的雇主作出的承诺附带有薪水和经验时，会更有价值。
But with a DB pension the employer is making a promise that becomes more valuable with pay and experience.
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