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该分类下有324个词条 创建该分类下的词条 "Retirement-退休" 分类下的词条

412(i) Plan
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摘要: A defined-benefit pension plan designed for small business owners in the United States. This is a tax-qualified benefit plan, so any amount that the owner contributes to the plan becomes available imm[阅读全文:]

419(e) Welfare Benefit Plans
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摘要: A type of employer-sponsored employee welfare benefit plan. 419(e) welfare benefit plans qualify under paragraph (e) of Section 419 of the Internal Revenue Code. They provide a range of[阅读全文:]

457 Plan
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摘要: A non-qualified, deferred compensation plan established by state and local governments and tax-exempt governments and tax-exempt employers. Eligible employees are allowed to make salary deferral contr[阅读全文:]

529 Plan
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摘要: A plan that allows for the prepayment of qualified higher education expenses at eligible educational institutions.

Also known as a "qualified tuition program", or more fully as a "section 5[阅读全文:]