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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）』
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