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rabbi trust
In the United States, a Rabbi trust is a type of trust used by businesses or other entities to defer the taxability to the person or entity receiving (the payee) such payments as employee compensation or purchase payments in the acquisition of another business.
==History==
The first such trust set up was for the benefit of a rabbi, resulting in the name. Revenue Procedure 92-64 further clarified the acceptable rules for Rabbi trusts along with a model trust document and the required features to avoid constructive receipt of income to the employee.
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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