Англо-русский экономический словарь.
Profit-sharing agreement (USA) — A profit sharing agreement in the United States is the agreement that establishes a pension plan maintained by the employer to share its profits with its employees.HistoryA profit sharing agreement used to be supplemental to a type of pension… … Wikipedia
Profit sharing — Profit sharing, when used as a special term, refers to various incentive plans introduced by businesses that provide direct or indirect payments to employees that depend on company s profitability in addition to employees regular salary and… … Wikipedia
qualified retirement plan — A retirement plan established by employers for their employees that meets the requirements of Internal Revenue Code Section 401( a) or 403( a) and is eligible for special tax considerations. The plan may provide for employer contributions, as in… … Financial and business terms
Qualified Retirement Plan — A plan that meets requirements of the Internal Revenue Code and as a result, is eligible to receive certain tax benefits. These plans must be for the exclusive benefit of employees or their beneficiaries. There are two kinds of qualified plans:… … Investment dictionary
profit — Most commonly, the gross proceeds of a business transaction less the costs of the transaction; i.e. net proceeds. Excess of revenues over expenses for a transaction; sometimes used synonymously with net income for the period. Gain realized from… … Black's law 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
defined contribution plan — n: a pension plan in which the amount of the contributions made by the employer is fixed in advance and earnings are distributed proportionately Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. defined contribution plan … Law dictionary
Keogh Plan — A tax deferred pension plan available to self employed individuals or unincorporated businesses for retirement purposes. A Keogh plan can be set up as either a defined benefit or defined contribution plan, although most plans are defined… … Investment dictionary
401(k) Plan — A qualified plan established by employers to which eligible employees may make salary deferral (salary reduction) contributions on a post tax and/or pretax basis. Employers offering a 401(k) plan may make matching or non elective contributions to … Investment dictionary
Keogh Plan — A designation for retirement plans available to self employed taxpayers (also referred to as H.R.10 plans). Such plans extend to the self employed tax benefits similar to those available to employees under qualified pension and profit sharing… … Black's law dictionary
Keogh Plan — A designation for retirement plans available to self employed taxpayers (also referred to as H.R.10 plans). Such plans extend to the self employed tax benefits similar to those available to employees under qualified pension and profit sharing… … Black's law dictionary
