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)
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An employee benefit plan that allows an employee to share in the company’s profits. • ERISA governs the administration of many profit-sharing plans, which provide for discretionary employer contributions and provide a definite predetermination formula for allocating the contributions to the plan among the participants. Contributions are frequently allocated in proportion to each participant’s compensation.
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profit-sharing plan. An employee benefit plan that allows an employee to share in the company’s profits. • ERISA governs the administration of many profit-sharing plans, which provide for discretionary employer contributions and provide a definite predetermination formula for allocating the contributions to the plan among the participants. Contributions are frequently allocated in proportion to each
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profit-sharing plan 利润分享计划 指由美国的一些雇主制定和维持的利润分配方案。将公司的部分利润提列出来，并分配给参加该计划的员工，以此激励员工提高工作效率。该做法还可享受有关的免税优惠。
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