deferred compensation plan

сокр. DCP фин., амер. план [схема, система\] отложенной [отсроченной\] компенсации* (система поощрения работников, при которой часть текущего заработка удерживается работодателем и выплачивается в будущем по определенной схеме, напр., переносится на инвестиционный или пенсионный счет, снять средства с которого работник может не ранее определенной даты; наиболее распространена как тип негосударственных пенсионных планов; включает планы, создаваемые компаниями и организациями для своих работников по статьям 401(k) и 403(b) Налогового кодекса США; как правило, работодатель открывает счета для своих сотрудников в каком-л. паевом фонде, и сотрудники могут отчислять туда часть своего заработка; иногда работодатель также делает перечисления на этот счет)

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план отсроченной компенсации: система поощрения сотрудников-менеджеров, при которой часть текущего заработка выплачивается в будущем по определенной формуле (в т. ч. после выхода на пенсию); часто это делается для отсрочки уплаты налогов.

Англо-русский экономический словарь.

Смотреть что такое "deferred compensation plan" в других словарях:

  • Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… …   Wikipedia

  • deferred compensation — n: current compensation (as wages or salary) deferred until a later time usu. for the purpose of investment (as in a retirement plan) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. deferred compensation …   Law dictionary

  • Deferred Compensation — An amount of earned income that is payable at a later date. Most deferred compensation plans allow the wage earner to defer tax now so that the funds can be withdrawn and taxed at some point in the future. The most common form of deferred… …   Investment dictionary

  • deferred compensation — Compensation that will be taxed when received and not when earned. An example is contributions by an employer to a qualified pension or profit sharing plan on behalf of an employee. Such contributions will not be taxed to the employee until the… …   Black's law dictionary

  • deferred compensation — An amount that has been earned but is not actually paid until a later date, typically through a payment plan, pension, or stock option plan. Bloomberg Financial Dictionary …   Financial and business terms

  • 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

  • compensation — com·pen·sa·tion /ˌkäm pən sā shən/ n 1: the act of compensating 2 in the civil law of Louisiana: the ending of mutual obligations between two people for money or quantities of fungible things usu. by operation of law but sometimes by an agreement …   Law dictionary

  • Compensation of employees — (CE) is a statistical term used in national accounts, balance of payments statistics and sometimes in corporate accounts as well. It refers basically to the total gross (pre tax) wages paid by employers to employees for work done in an accounting …   Wikipedia

  • compensation — Indemnification; payment of damages; making amends; making whole; giving an equivalent or substitute of equal value. That which is necessary to restore an injured party to his former position. Remuneration for services rendered, whether in salary …   Black's law dictionary

  • compensation — noun ADJECTIVE ▪ full ▪ partial, small ▪ adequate, sufficient ▪ appropriate, fair, just …   Collocations dictionary

  • 457 plan — The 457 plan is a type of tax advantaged defined contribution retirement plan that is available for governmental and certain non governmental employers in the United States. The employer provides the plan and the employee defers compensation into …   Wikipedia


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