deferred compensation plan
- deferred compensation plan
DCP , амер. план [схема, система\] отложенной [отсроченной\] компенсации*
Syn:
See:
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план отсроченной компенсации: система поощрения сотрудников-менеджеров, при которой часть текущего заработка выплачивается в будущем по определенной формуле (в т. ч. после выхода на пенсию); часто это делается для отсрочки уплаты налогов.
Англо-русский экономический словарь.
Полезное
Смотреть что такое "deferred compensation plan" в других словарях:
Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… … Wikipedia
deferred compensation — n: current compensation (as wages or salary) deferred until a later time usu. for the purpose of investment (as in a retirement plan) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. deferred compensation … Law dictionary
Deferred Compensation — An amount of earned income that is payable at a later date. Most deferred compensation plans allow the wage earner to defer tax now so that the funds can be withdrawn and taxed at some point in the future. The most common form of deferred… … Investment dictionary
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
deferred compensation — Compensation that will be taxed when received and not when earned. An example is contributions by an employer to a qualified pension or profit sharing plan on behalf of an employee. Such contributions will not be taxed to the employee until the… … Black's law dictionary
deferred compensation — Compensation that will be taxed when received and not when earned. An example is contributions by an employer to a qualified pension or profit sharing plan on behalf of an employee. Such contributions will not be taxed to the employee until the… … Black's law dictionary
deferred compensation — An amount that has been earned but is not actually paid until a later date, typically through a payment plan, pension, or stock option plan. Bloomberg Financial Dictionary … Financial and business terms
compensation — com·pen·sa·tion /ˌkäm pən sā shən/ n 1: the act of compensating 2 in the civil law of Louisiana: the ending of mutual obligations between two people for money or quantities of fungible things usu. by operation of law but sometimes by an agreement … Law dictionary
Compensation of employees — (CE) is a statistical term used in national accounts, balance of payments statistics and sometimes in corporate accounts as well. It refers basically to the total gross (pre tax) wages paid by employers to employees for work done in an accounting … Wikipedia
compensation — Indemnification; payment of damages; making amends; making whole; giving an equivalent or substitute of equal value. That which is necessary to restore an injured party to his former position. Remuneration for services rendered, whether in salary … Black's law dictionary
compensation — Indemnification; payment of damages; making amends; making whole; giving an equivalent or substitute of equal value. That which is necessary to restore an injured party to his former position. Remuneration for services rendered, whether in salary … Black's law dictionary
