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1 modified endowment contract
сокр. MEC страх., гос. фин., амер. модифицированный договор (страхования) на дожитие* (договор страхования на дожитие, отличающийся от обычных договоров страхования на дожитие особым налоговым режимом; все изъятия средств по такому договору, включая выплаты при получении ссуды под залог полиса и досрочном прекращении полиса, рассматриваются как часть налогооблагаемого дохода его владельца; но, как и в обычных договорах страхования на дожитие, выплата по смерти после завершения накопительного периода договора не облагается налогом; договор страхования считается "модифицированным договором на дожитие", если превышаются законодательно установленные пределы на величину уплаченных страховых премий)See:Англо-русский экономический словарь > modified endowment contract
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2 endowment contract
страх. договор [контракт\] на дожитие*, договор страхования на дожитие* (договор страхования, по которому страховая компания обязуется выплатить застрахованному определенную сумму, если он доживет до определенного возраста или окончания срока договора; как правило, подразумевает также выплату определенной суммы наследникам застрахованного, если последний не доживет до истечения оговоренного периода)See:* * * -
3 MEC
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См. также в других словарях:
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