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1 voluntary employees' beneficiary association
сокр. VEBA страх., эк. тр., амер. добровольная ассоциация для выгоды сотрудников* (разновидность траста, позволяющая формировать фонды для дополнительных выплат работникам и их бенефициарам, в том числе в виде пособий в связи с несчастным случаем, пособий по болезни, пособий по смерти и др.; финансируются за счет взносов работодателя, предоставляют ряд налоговых льгот; деятельность таких ассоциация регулируется разделом 501(c)(9) Кодекса внутренних доходов США)See:Англо-русский экономический словарь > voluntary employees' beneficiary association
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2 employee benefit plan
страх., эк. тр., фин. система [план\] (дополнительных) выплат сотрудникам* (конкретная система выплат сотрудникам со стороны работодателя и/или организаций работников/профсоюзов; в число таких планов входят различные пенсионные планы, системы выплат пособий по болезни и при несчастных случаях и др.)Syn:See:pension plan, cafeteria plan, fringe benefits, profit sharing, employee benefits, disability benefit, medical insurance, voluntary employees' beneficiary association, International Foundation of Employee Benefit Plans, summary plan description
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план привилегий сотрудников: система льгот, предлагаемая компанией своим сотрудникам, включая пенсии, страхование и т. д.; см. cafeteria plan;fringe benefit. -
3 VEBA
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4 welfare benefit trust
сокр. WBT страх., эк. тр., амер. траст социальных пособий* (разновидность траста, которая может быть использована работодателем для управления пенсионными и другим страховыми взносами и выплаты работникам различных пособий, напр., выходных пособий, пособий по нетрудоспособности, пособий по смерти и др.; может существовать в двух формах: траста с освобождением доходов от налогообложения (добровольная ассоциация для выгоды сотрудников) и траста с налогооблагаемыми доходами)See:
См. также в других словарях:
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