EXECUTIVE PENSION PLAN

EXECUTIVE PENSION PLAN
(EPP) (пенсионный фонд для управляющих) Пенсионный фонд для управляющих высокого ранга или директоров компании, когда компания дополняет их вознаграждение свободными от налогообложения пенсионными взносами. Любая компания может иметь пенсионный фонд для управляющих помимо других пенсионных фондов при условии, что максимум пенсии не превысит 2/3 фактической зарплаты.


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

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