The amount you get will be determined by the portfolio

你的收益多少取决与投资情况
and not by any arbitrary rule.

而与其它主观因素无关
There's nothing like 50% of the last ten years of your income.

这不同于什么最后十年平均收入的50%
The defined contribution plans got their biggest impetus in 1981.

1981年固定缴款计划得到了积极的推进
So that's what, seven years after ERISA

正是在ERISA后七年
with the advent of what was called 401(K) plans.

出台了401(K)计划
401(K) is a paragraph in the Internal Revenue Service Code--

401(K)是家税务局法规中的一节
that's the tax--that's the IRS,

关于税务...简称IRS
the agency of the government that taxes everyone.

它是向每个人征税的政府机构
Section 401(K) of the IRS Code defined

IRS法规401(K)款项规定
circumstances in which money held in trusts for others might not be taxable.

作为信托部分的资金不必缴纳税金
In 1981, for the first time, a company invoked this clause

1981年一家公司第一次援引此项条款