dependent care account

dependent care account
сокр. DCA фин., амер. счет по уходу за иждивенцами*, гибкий счет расходов по уходу за иждивенцами* (счет, предназначенный для выплаты работнику компенсации на покрытие расходов на оплату услуг третьих лиц по уходу за иждивенцами работника в то время, когда работник находится на работе или проходит обучение; в частности, средства со счета могут быть направлены на оплату услуг сиделки, приходящей няни для ребенка, детского садика и т. п.; средства на счете накапливаются за счет отчислений из заработной платы работника до уплаты подоходного налога и взносов в фонды социального страхования; одна из разновидностей гибких счетов расходов)
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Англо-русский экономический словарь.

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  • Dependent Care Flexible Spending Account (FSA) — A flexible spending account (FSA) designed to provide tax exempt funds to employees for childcare or dependent expenses. Dependent care FSA contributions are typically exempt from federal income tax, FICA and state income taxes (in most states),… …   Investment dictionary

  • Dependent Care Benefits — Benefits provided by an employer to an employee for use in caring for dependents such as newborns or disabled persons. Dependent care benefits are part of the overall employee benefits plan and can be found in box 10 of the employee s W 2 form.… …   Investment dictionary

  • Care of the Poor by the Church —     Care of the Poor by the Church     † Catholic Encyclopedia ► Care of the Poor by the Church     I. OBJECTS, HISTORY, AND ORGANIZATION     A. The care of the poor is a branch of charity. In the narrow sense charity means any exercise of mercy… …   Catholic encyclopedia

  • Flexible spending account — A flexible spending arrangement (FSA), or Flexible Spending Account, as they are commonly called, is one of a number of tax advantaged financial accounts that can be set up through a cafeteria plan of an employer in the United States. An FSA… …   Wikipedia

  • Flexible Spending Account - FSA — A type of savings account available in the United States that provides the account holder with specific tax advantages. Set up by an employer for an employee, the account allows employees to contribute a portion of their regular earnings to pay… …   Investment dictionary

  • flexible savings account — (FSA) An account into which employees may set aside pretax income for medical expenses not paid by health insurance (such as co payments, premiums, and expenses that are outside of the employer s plan) or for dependent care expenses. Category:… …   Law dictionary

  • Health care system — A health care system is the organization of people, institutions, and resources to deliver health care services to meet the health needs of target populations. There is a wide variety of health care systems around the world, with as many… …   Wikipedia

  • Patient Protection and Affordable Care Act — Full title The Patient Protection and Affordable Care Act. Acronym PPACA Colloquial name(s) Affordable Care Act, Healthcare Insurance Reform, Obamacare, Healthcare Reform Enacted by the …   Wikipedia

  • Health Savings Account - HSA — An account created for individuals who are covered under high deductible health plans (HDHPs) to save for medical expenses that HDHPs do not cover. Contributions are made into the account by the individual or the individual s employer and are… …   Investment dictionary

  • Editions of the Bible — • Includes Hebrew and Greek editions Catholic Encyclopedia. Kevin Knight. 2006. Editions of the Bible     Editions of the Bible      …   Catholic encyclopedia

  • SHPS — Infobox Company company name = SHPS company company type = Health Care Wrap Around Services foundation = 1997 company slogan = key people = Rishabh Mehrotra (President and CEO) John W. McCarty (EVP and CFO) Jeff Rosenblum (EVP, Sales and Client… …   Wikipedia


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