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deferral of payments

См. также в других словарях:

  • Fixed-Rate Capital Securities — A security issued by a corporation that has a $25 par value (although some are issued with a $1,000 par value) and offers investors a combination of the features of corporate bonds and preferred stock. These securities provide the… …   Investment dictionary

  • Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… …   Wikipedia

  • Annuity (US financial products) — In the U.S. an annuity contract is created when an individual gives a life insurance company money which may grow on a tax deferred basis and then can be distributed back to the owner in several ways. The defining characteristic of all annuity… …   Wikipedia

  • 401(k) — In the United States of America, a 401(k) plan allows a worker to save for retirement while deferring income taxes on the saved money and earnings until withdrawal. The employee elects to have a portion of his or her wage paid directly, or… …   Wikipedia

  • Private annuity trust — A private annuity trust (PAT) enables the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale. A PAT can… …   Wikipedia

  • Annuity (financial contracts) — An annuity contract is a financial product, typically offered by a financial institution, that may accumulate value and take a current value and pay it out over a period of years. These contracts are regulated by various jurisdictions, leading to …   Wikipedia

  • Hurricane Katrina Aid — In the aftermath of Hurricane Katrina, many individuals, organizations, and companies have generously donated to help those affected by Hurricane Katrina. Here are only a few of the donations that have been made.Corporate PhilanthropyAutomotive… …   Wikipedia

  • List of Statutory Rules of Northern Ireland, 2006 — This is an incomplete list of Statutory Rules of Northern Ireland in 2006.1 100* Control of Noise at Work Regulations (Northern Ireland) 2006 S.R. 2006 No. 1 * Official Feed and Food Controls Regulations (Northern Ireland) 2006 S.R. 2006 No. 2 *… …   Wikipedia

  • Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… …   Wikipedia

  • Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

  • Trust-preferred security — A trust preferred security is a security possessing characteristics of both equity and debt issues. A company creates trust preferred securities by creating a trust and issuing debt to the new entity, while the trust issues the trust preferred… …   Wikipedia

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