Translation: from english

Rabbi Trust

  • 1 rabbi trust

    фин. раввинский траст* (разновидность безотзывного траста, позволяющая работодателю формировать фонды для осуществления дополнительных выплат работникам, напр., в виде дополнительных пенсионных доходов, пособий в связи с нетрудоспособностью и т. п.; взносы в траст осуществляются работодателем, при этом работодатель не получает права на налоговые вычеты по перечисленным в траст суммам; в случае неплатежеспособности или банкротства работодателя, кредиторы работодателя имеют право требовать погашения долгов за счет средств траста; название связано с тем, что впервые Налоговая служба США рассматривала такую форму траста, вынося решение на основе частного запроса от раввина по поводу организации такого траста для синагоги)

    Англо-русский экономический словарь > rabbi trust

Look at other dictionaries:

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  • Deri, Rabbi Arye — (1959 )    Born in Morocco, Deri was brought to Israel by his family in 1968. He was educated at Porat Yosef Talmu dic College and Yeshivat Hebron in Jerusalem. He became secretary general of the Sephardi Torah Guardians (SHAS) Party in 1985 and… …   Historical Dictionary of Israel

  • 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

  • 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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