nonqualified plan

nonqualified plan
пенсионный план, не удовлетворяющий требованиям Налогового управления США по льготному налогообложению

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

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Смотреть что такое "nonqualified plan" в других словарях:

  • nonqualified plan — A retirement plan that does not meet the IRS requirements for favorable tax treatment. Bloomberg Financial Dictionary …   Financial and business terms

  • Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… …   Wikipedia

  • nonqualified — ˌ adjective : not meeting government requirements for special tax treatment nonqualified stock option * * * /non kwol euh fuyd /, adj. 1. unqualified (def. 1). 2. not meeting the requirements in the pertinent provisions of the applicable… …   Useful english dictionary

  • nonqualified — /non kwol euh fuyd /, adj. 1. unqualified (def. 1). 2. not meeting the requirements in the pertinent provisions of the applicable regulations, as for tax or pension plan considerations. [NON + QUALIFIED] * * * …   Universalium

  • 457 plan — The 457 plan is a type of tax advantaged defined contribution retirement plan that is available for governmental and certain non governmental employers in the United States. The employer provides the plan and the employee defers compensation into …   Wikipedia

  • Top Hat Plan — A form of retirement plan available only to selected company employees usually key executives. Such plans are different from standard retirement plans in a number of ways: 1) They don t usually offer the same tax benefits of an opt in plan. 2)… …   Investment dictionary

  • Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… …   Wikipedia

  • Navy Mutual Aid Association — is a nonprofit, federally tax exempt, mutual benefit Veterans Service Organization which was established in 1879 by sea service members for the purpose of providing financial protection to Navy, Marines, Coast Guard, National Oceanic and… …   Wikipedia

  • Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There …   Wikipedia

  • Diversified Investment Advisors — Diversified Type Corporate Division Industry Full Service Retirement Consulting Founded 1963 Headquarters Harrison,NY Key people Peter Kunkel, President, Alice Hocking, Chief Operating Officer …   Wikipedia

  • stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… …   Black's law dictionary


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