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      a day. Many pensions also contain an insurance aspect, since they often will pay benefits to survivors or disabled beneficiaries, while annuity income insures against the risk of longevity. While other vehicles (certain lottery payouts, for example, or an annuity) may provide a similar stream of payments, the common use of the term pension is to describe the payments a person receives upon retirement, usually under pre-determined legal and/or contractual terms. Chile in 1980 pioneered the first comprehensive change [1] of a state-run, defined benefit scheme to a defined contribution pension system managed entirely by the private sector under supervision by a specialized government superintendency [2]. Examples include Cash Balance and Pension Equity plans. Defined benefit plans Under 26 U.S.C