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Modified Endowment Contract - MEC

  • 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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