five-year averaging

five-year averaging
фин., амер. пятилетнее усреднение* (налоговая льгота, заключающаяся в том, что при получение крупного единовременного платежа из пенсионного плана налог может быть рассчитан таким образом, как будто имел место не один платеж, а серия равных платежей в течение пяти лет; этой льготой можно воспользоваться только один раз; право на получение этой льготы имеют лица участвовавшие в пенсионном плане до момента получения платежа не менее пяти лет, достигшие на момент получения платежа возраста в 59,5 лет и соответствующие ряду других требований)
Syn:
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Англо-русский экономический словарь.

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Смотреть что такое "five-year averaging" в других словарях:

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