Retrieved 30 September 2012.25 Today the Republic of Ireland has a two-tiered approach to the provision of pensions or retirement benefits.

Many countries have also put in place a " social pension ".Some of those provisions come in the form of additional temporary or supplemental benefits, which are payable to a certain age, usually before attaining normal retirement age.While this type of plan is popular among unionized workers, Final Average Pay (FAP) remains the most common type of defined benefit plan offered in the United States.

Thus, the population in the.S.If after-tax money was contributed to the pension, a portion may be tax-free.