transfer-for-value rule

transfer-for-value rule
фин., амер., 10" правило о передаче за встречное удовлетворение* (правило, в соответствии с которым, если полис страхования жизни или часть имущественного интереса в таком полисе передается другому лицу в обмен на встречную передачу каких-л. ценностей, то страховые выплаты по случаю смерти будут освобождены от подоходного налога только в пределах суммы встречного удовлетворения и страховых премий, уплаченных лицом, к которому перешли права по полису; в ряде случаев при передаче полиса за встречное удовлетворение выплаты по случаю смерти остаются полностью освобожденными от налогообложения, напр., налоговое освобождение не теряется, если полис передается за встречное удовлетворение партнеру застрахованного или компании, акционером которой является застрахованный)
See:

Англо-русский экономический словарь.

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