PENSION MORTGAGE

PENSION MORTGAGE
(пенсионная закладная) Закладная, в соответствии с которой заемщик выплачивает только проценты и делает пенсионные взносы, с тем чтобы со временем получить необлагаемую налогом единовременную выплату, часть которой используется для возмещения кредита по наступлении срока по закладной, а остальное идет на пенсионное обеспечение заемщика, когда он выйдет на пенсию. Подобные закладные особенно удобны для мелких работающих на себя предпринимателей и лиц, не имеющих пенсионного обеспечения в компании.


Финансы: Оксфордский толковый словарь. — М.: Весь Мир. . 1998.

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