ten-year forward averaging
- ten-year forward averaging
, амер. десятилетнее форвардное усреднение*
Syn:
* * *
специальная льгота по налогам для разовых выплат по пенсионным планам, позволяющая реципиенту выбрать десятилетнее форвардное усреднение налогов (распределение суммы доходов на десятилетний период для минимизации налогов).
Англо-русский экономический словарь.
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