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Subject: church plan пункт 13 статьи 3 Закона о ценных бумагах США 1933 года(13) Any security issued by or any interest or participation in any church plan, company or account that is excluded from the definition of an investment company under section 3(c)()14 of the Investment company act of 1940. что означает church plan- план церкви????? спасибо, |
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http://www.finance.cch.com/text/c40s10d140.asp - там вроде бы все есть, разбирайтесь потихоньку (Churches and certain church organizations may set up a tax-sheltered annuity (TSA) that is structured as a retirement income account. This type of plan is sometimes called a church plan. A church plan is just another qualified retirement plan--in this case, a defined contribution plan--but it is maintained by a church or a convention or association of churches to provide retirement benefits under a TSA for its employees or beneficiaries. This is different from a TSA annuity contract, maintained by an insurance company, or a TSA custodial account, that has to be maintained by a custodian. и т.д.) |
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