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Qualified retirement plan
| Глоссарий экономических терминов |
A retirement plan established by employers for their employees that meets the requirements of internal revenue code section 401(a) or 403(a) and is eligible for special tax considerations. the plan may provide for employer contributions, as in a pension or profit-sharing plan, as well as employee contributions. employers can deduct plan contributions made on behalf of eligible employees on the business`s tax return as business expenses. plan earnings are not taxed to the employee until withdrawn.
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Retirement, английский
- 1. the act of retiring the retirement age for men is 65. 2. the act of being retired
- Уход, выход на пенсию
- Removal from circulation of stock or bonds that have been reacquired or redeemed.
- Period or life stage following termination of and withdrawal from a regular job and income from employment. difficult to delimit because some older persons retire from one job and take another full or part-time job.
Established, английский
Установленный
Requirements, английский
Нормативы
Considerations, английский
Соображения
Requirement, английский
- Требование
- Something which is necessary one of the requirements of the position is a qualification in pharmacy. res abbr reticuloendothelial system
- Требование; спрос; потребность; условие ~ of continuity требование (обеспече- 469 requirement ния) неразрывности [неразрезность сплошности] ~s of structural safety требования техники безопасности в строительстве
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Nonqualified plan, английский
A retirement plan that does not meet the irs requirements for favorable tax treatment.
Individual retirement account (ira), английский
A retirement account that may be established by an employed person. ira contributions are tax deductible according to certain guidelines, and the gains in the account are tax-deferred.
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