資料來源 : Webster's Revised Unabridged Dictionary (1913)

Contribution plan \Con`tri*bu"tion plan\ (Life Insurance)
   A plan of distributing surplus by giving to each policy the
   excess of premiums and interest earned thereon over the
   expenses of management, cost of insurance, and the policy
   value at the date of computation. This excess is called the
   contribution of the policy.