翻訳と辞書 Words near each other ・ Defer Elementary School ・ Deferasirox ・ Defereggen valley ・ Deference ・ Deferent and epicycle ・ Deferiet, New York ・ Deferiprone ・ Deferoxamine ・ Deferral ・ Deferral (disambiguation) ・ Deferred Acquisition Costs ・ Deferred action ・ Deferred Action for Childhood Arrivals ・ Deferred Action for Parents of Americans ・ Deferred adjudication ・ Deferred compensation ・ Deferred deep linking ・ Deferred financing cost ・ Deferred income ・ Deferred maintenance ・ Deferred Measurement Principle ・ Deferred Procedure Call ・ Deferred prosecution ・ Deferred reference ・ Deferred sentence ・ Deferred shading ・ Deferred tax ・ Deferred tax uncertainty ・ Deferribacter ・ Deferribacter autotrophicus Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Deferred compensation ： ウィキペディア英語版 Deferred compensation Deferred compensation is an arrangement in which a portion of an employee's income is paid out at a later date after which the income was actually earned. Examples of deferred compensation include pensions, retirement plans, and employee stock options. The primary benefit of most deferred compensation is the deferral of tax to the date(s) at which the employee actually receives the income. ==United States== In the US, Internal Revenue Code section 409A regulates the treatment for federal income tax purposes of “non-qualified deferred compensation”, the timing of deferral elections and of distributions.〔(Frequently Asked Questions: Sec. 409A and Deferred Compensation )〕 While technically "deferred compensation" is any arrangement where an employee receives wages after they have earned them, the more common use of the phrase refers to “non-qualified" deferred compensation and a specific part of the tax code that provides a special benefit to corporate executives and other highly compensated corporate employees. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Deferred compensation」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.