法律英语词汇“qualified pension plan”的翻译、意思、用法、释义-法律词典

单词	qualified pension plan
释义	qualified pension plan 〈美〉合格的养老金计划指符合《僱员退休收入保障法》〔Employee Retirement Income Security Act〕等联邦法律规定条件的养老金计划。僱主按这种计划为僱员分担的养老金可免税，并在当年作为可扣除额处理。 (→qualified trust)
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