excess contribution

excess contribution
чрезмерный взнос (превышение максимального взноса на индивидуальный пенсионный счет;
облагается штрафом)

Большой англо-русский и русско-английский словарь. 2001.

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  • excess contribution — The amount by which an IRA contribution exceeds the allowable limits. If an excess contribution is not properly corrected, a 6% IRS penalty applies. Bloomberg Financial Dictionary …   Financial and business terms

  • contribution — con·tri·bu·tion n 1: payment of a share of an amount for which one is liable: as a: shared payment of a judgment by joint tortfeasors esp. according to proportional fault compare apportion a b: pro rata apportionment of loss among all the… …   Law dictionary

  • 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.… …   The Collaborative International Dictionary of English

  • Contribution margin — Decomposing Sales as Contribution plus Variable Costs. In the *****Cost Volume Profit Analysis model, costs are linear in volume. In cost volume profit analysis, a form of management accounting, contribution margin is the marginal profit per unit …   Wikipedia

  • excess reinsurance — noun : reinsurance by a company assuming liability on the risk only for that amount of insurance which is over and above a stated sum with the principle of contribution applying in payment of losses …   Useful english dictionary

  • Charitable contribution deductions in the United States — Charitable contribution deductions for United States Federal Income Tax purposes are defined in section 170(c) of the Internal Revenue Code as contributions to or for the use of certain nonprofit enterprises. See 26 U.S.C. § 170(c).… …   Wikipedia

  • Enantiomeric excess — The enantiomeric excess of a substance is a measure of how pure it is. In this case, the impurity is the undesired enantiomer (the opposite handed mirror image of a chiral compound). Definition Enantiomeric excess is defined as the absolute… …   Wikipedia

  • 401(k) — In the United States of America, a 401(k) plan allows a worker to save for retirement while deferring income taxes on the saved money and earnings until withdrawal. The employee elects to have a portion of his or her wage paid directly, or… …   Wikipedia

  • Net income attributable — The Net Income Attributable, or NIA for short, is a concept in the Internal Revenue Code for calculating the net gain or loss generated by an excess IRA contribution or the net gain or loss for the purposes of a Roth IRA conversion or… …   Wikipedia

  • Concurrent estate — Property law Part of …   Wikipedia

  • Limited Price Indexation — or LPI is a pricing index used in the calculation of increases in certain components of scheme pension payments in the UK. The LPI is the Retail Prices Index (RPI) capped at 5%. Since the introduction of the LPI, the RPI has never reached 5%, so… …   Wikipedia


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