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voluntary employees' beneficiary association

  • 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

См. также в других словарях:

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