non-qualified pension plan
- non-qualified pension plan
, эк. тр., амер. пенсионный план без налоговых льгот*
Syn:
Ant:
See:
* * *
пенсионный план, не удовлетворяющий требованиям: план отложенной компенсации, согласно которому служащий фирмы может увеличить свою пенсию путем дополнительных взносов в базовый пенсионный план; название происходит от превышения максимальной суммы, установленной законом для квалифицированных пенсионных планов (США);
Employee Retirement Income Security Act;
Англо-русский экономический словарь.
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