- non-qualified retirement plan
- страх., эк. тр., амер. = non-qualified pension plan
Англо-русский экономический словарь.
Англо-русский экономический словарь.
Supplemental Executive Retirement Plan - SERP — A non qualified retirement plan for key company employees, such as executives, that provides benefits above and beyond those covered in other retirement plans such as IRA, 401(k) or NQDC plans. There are many different kinds of SERPs available to … Investment dictionary
Non-Qualified Plan — Any type of tax deferred, employer sponsored retirement plan that falls outside of employee retirement income security act (ERISA) guidelines. Non qualified plans are designed to meet specialized retirement needs for key executives and other… … Investment dictionary
Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There … Wikipedia
Qualified domestic relations order — A Qualified domestic relations order or QDRO is a legal order subsequent to a divorce or legal separation that splits and changes ownership of a retirement plan to give the divorced spouse their share of the asset or pension plan. QDROs may grant … Wikipedia
Qualified Annuity — An financial product that accepts and grows funds, and is funded with pre tax dollars. Qualified is a descriptor given by the Internal Revenue Service (IRS) to indicate that the qualified annuity may be eligible for tax deduction. When a… … Investment dictionary
Defined-Benefit Plan — An employer sponsored retirement plan where employee benefits are sorted out based on a formula using factors such as salary history and duration of employment. Investment risk and portfolio management are entirely under the control of the… … Investment dictionary
qualified institutional buyer — (QIB) Investors eligible to participate in the Rule 144A market under the US Securities Act of 1933. Persons that fall within the specific categories outlined in Rule 144A include institutions that own and invest on a discretionary basis at least … Law dictionary
Individual Retirement Account — An Individual Retirement Account (or IRA) is a retirement plan account that provides some tax advantages for retirement savings in the United States.Legal basisThe individual retirement account and related vehicles (see Definitions) were created… … Wikipedia
457 plan — The 457 plan is a type of tax advantaged defined contribution retirement plan that is available for governmental and certain non governmental employers in the United States. The employer provides the plan and the employee defers compensation into … Wikipedia
Savings Incentive Match Plan For Employees Of Small Employers - SIMPLE — A retirement plan that may be established by employers, including self employed individuals. The employer is allowed a tax deduction for contributions made to the SIMPLE. The employer makes either matching or non elective contributions to each… … Investment dictionary
Employee Retirement Income Security Act — The Employee Retirement Income Security Act of 1974 (ERISA) (USStatute|93|406|88|829|1974|09|02) is an American federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the… … Wikipedia