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employee trust fund

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См. также в других словарях:

  • trust fund recovery penalty — (TFRP) A penalty from the IRS for not paying trust fund taxes, which are taxes a company withholds from an employees paycheck, including Social Security and Medicare taxes and federal income (withholding) taxes. This penalty can be assessed… …   Law dictionary

  • Employee Trust — A trust fund established by an employer on behalf of its empoyees, in which the company is the grantor and its employees are the beneficiaries. The person responsible for managing the employee trust or assets of the trust is called the trustee.… …   Investment dictionary

  • trust fund — 1. money, securities, property, etc., held in trust. 2. a government fund administered separately from other funds and used for a specified purpose: a highway trust fund. [1860 65] * * * Property (e.g, money or securities) held in a trust; that… …   Universalium

  • fund — A fiscal and accounting entity with a self balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances, and charges therein, are recorded and segregated to carry on specific… …   Financial and business terms

  • employee stock ownership plan — ( ESOP) A company contributes to a trust fund that buys stock on behalf of employees. Bloomberg Financial Dictionary * * * Employee Stock Ownership Plan Employee Stock Ownership Plan ➔ ESOP * * * employee stock ownership plan UK US noun [C] (UK… …   Financial and business terms

  • Trust law — In common law legal systems, a trust is an arrangement whereby property (including real, tangible and intangible) is managed by one person (or persons, or organizations) for the benefit of another. A trust is created by a settlor, who entrusts… …   Wikipedia

  • trust — trustable, adj. trustability, n. truster, n. /trust/, n. 1. reliance on the integrity, strength, ability, surety, etc., of a person or thing; confidence. 2. confident expectation of something; hope. 3. confidence in the certainty of future… …   Universalium

  • Employee stock ownership plan (ESOP) — A company contributes to a trust fund that buys stock on behalf of employees. The New York Times Financial Glossary …   Financial and business terms

  • Employee Retirement Income Security Act — The Employee Retirement Income Security Act of 1974 (ERISA) (USStatute|93|406|88|829|1974|09|02) is an American federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the… …   Wikipedia

  • fund manager — investment manager An employee of one of the larger institutions, such as an insurance company, investment trust, or pension fund, who manages its investment fund. The fund manager decides which investments the fund shall hold, in accordance with …   Big dictionary of business and management

  • approved deferred share trust — ADST A trust fund set up by a British company, and approved by HM Revenue and Customs, that purchases shares in that company for the benefit of its employees. Tax on dividends is deferred until the shares are sold and is then paid at a reduced… …   Big dictionary of business and management

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