402\(g\) limit

402\(g\) limit
страх., амер. лимит (по разделу) 402(g)* (максимально допустимая сумма взносов в пенсионный план типа 401(k), которая может быть осуществлена в течение года из заработной платы работника до уплаты налогов; не распространяется на так называемые наверствующие взносы; величина лимита ежегодно корректируется; для 2006 г. величина лимита составляла $15000, для 2007 г. — $15500; название дано по соответствующему разделу Налогового кодекса США)

Англо-русский экономический словарь.

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