1. Employers might not be entitled for any forms of retirement funds that is derived from private pension’s plans even though they have performed as employees all throughout their lives. This is mainly because different firms and organizations often are found o make separate decision regarding, making payments of retirement amounts which is further interlinked to several other factors like for instance, the financial condition of the organization, the stock value and also the market situation of the firm (Schiller & Weiss, 1979). As of the contemporary retirement scenario, where a definite contribution