Small Business Job Protection Act

Small Business Job Protection Act
док.
сокр. SBJPA эк. тр., амер. закон "О защите рабочих мест в малом бизнесе [в сфере малого бизнеса\]" (внес ряд изменений в положения, касающиеся создания и функционирования "S корпораций"; содержит ряд положений, касающихся формирования пенсионных планов на предприятиях малого бизнеса; в частности, закон изменил ряд требований к формированию квалифицированных пенсионных планов по модели планов 401(k) и индивидуальных пенсионных счетов, изменил критерии отнесения работников к категории высокооплачиваемых; принят в 1996 г.)
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