Англо-русский экономический словарь.
Actual Deferral Percentage / Actual Contribution Percentage - ADP/ACP Test — Annual non discrimination tests for 401(k) plans mandated by the IRS to ensure that a plan does not unduly benefit owners and highly compensated employees at the expense of other employees. The Actual Deferral Percentage (ADP) and Actual… … Investment dictionary
Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or … Wikipedia
Private annuity trust — A private annuity trust (PAT) enables the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale. A PAT can… … Wikipedia
Deconstruction — For the approach to post modern architecture, see Deconstructivism; for other uses, see Deconstruction (disambiguation). Deconstruction is a term introduced by French philosopher Jacques Derrida in his 1967 book Of Grammatology. Although he… … Wikipedia
Plasmapheresis — Pheresis redirects here. It is not to be confused with Phoresis. Plasmapheresis Intervention ICD 10 PCS 6A5 ICD 9 CM … Wikipedia
Insurance — This article is about risk management. For Insurance (blackjack), see Blackjack. For Insurance run (baseball), see Insurance run. In law and economics, insurance is a form of risk management primarily used to hedge against the risk of a… … Wikipedia
Jacques Derrida — Derrida redirects here. For the documentary film, see Derrida (film). For the physicist, see Bernard Derrida. Jacques Derrida Full name Jacques Derrida Born July 15, 1930(1930 07 15) El Biar ( … Wikipedia
MSM blood donor controversy — Men who have sex with men (MSM) are often prohibited from donating blood or tissue for transplantation because they are considered to be at high risk for HIV, a virus that can be transmitted in blood transfusions. Restrictions on donors are often … Wikipedia
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
Artnell v. Commissioner — Artnell Company v. Commissioner , 400 F.2d 981 (7th Cir. 1968) is a decision by the 7th Circuit Court of Appeals, in which the court, distinguishing from the holding in Schlude v. Commissioner , held that accrual method taxpayers are not required … Wikipedia
Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants … Wikipedia
