“信托资产收益受益人”是有权获得衡平法上的而不是法律上的遗产的人。
The "cestui que trust" is the person entitled to an equitable, as opposed to a legal, estate.
收益和每年的缴费数额挂钩,保护组合和养老金受益人免除年金风险。
Benefits are linked to annuity rates, protecting both the scheme and the pensioners from annuity risk.
这儿就要提到利率了:受益人可以得到所有的税后增值收益,也称最低预期资本回收率,这个收益率与现行利率相挂钩。
Here's where low interest rates come in: the beneficiary gets all the appreciation minus a tax, known as the hurdle rate, which is tied to current interest rates.
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