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单词
qualified trust
释义
qualified trust
〈美〉合格信托
指符合1954年《国内收入署法》〔I.R.S.Code〕规定的信托计划,设立该项信托的僱主可由此享受税收上的优惠。合格信托必须实质上是为僱员或其指定受益人的专属利益而设立,僱主才能享受该项优惠。
(→qualified pension plan)
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更新时间:2026/3/14 14:05:57