non-qualifying annuity

non-qualifying annuity
не удовлетворяющая требованиям рента: рентный контракт, не удовлетворяющий требованиям Службы внутренних доходов США к пенсионным планам; это означает, что взносы в оплату ренты могут делаться только после уплаты налогов, хотя доходы от ренты могут облагаться налогом после изъятия денег; см. qualifying annuity.

Англо-русский экономический словарь.

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