profit sharing plan

profit sharing plan

〈美〉利润分成计划 由僱主制订并实施的向僱员或其受益人分配公司利润的计划。为取得税收的减免，利润分成计划必须预先确定参与人分配利润的方案，预先确定按计划积累的资金在僱员工作满一定年限、达到一定年龄、暂时解雇、患病、伤残、退休、死亡或解雇时的分配方案。此类计划由联邦的《僱员退休收入保障法》〔ERISA〕规范。 (→employee stock ownership plan/ESOP)

---

词条贡献者

LegalLingo, a Shanghai-based translation agency, is a recognized leader in comprehensive legal language solutions for the legal industry. We provide the world’s leading law firms and corporate legal teams with a full suite of services, ranging from the translation of contracts and compliance documentation to full-scale multilingual litigation requiring certified translation and Chinese document review. We deliver customized legal document translation solutions based on your case’s size and budget requirements, utilizing industry-leading technology to ensure accuracy, lower costs and faster turnaround times.