qualified pension plan

A pension plan that complies with federal law (ERISA) and thus allows the employee to receive tax benefits for contributions and tax-deferred investment growth. — Often shortened to qualified plan. [Cases: Pensions 28. C.J.S. Pensions and Retirement Plans and Benefits §§ 11–15.]

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词条贡献者

译员Terris，毕业于国内一流的高级翻译学院，擅长翻译有关文旅和酒店领域的法律文件。