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Subject: shall give full credit for past service; shall be given credit for amounts paid... tax. To the extent permitted by Legal Requirement, for the purposes of any of the Buyer’s Plans, except for any equity incentive plans, for which eligibility or vesting of benefits depends on length of service, Buyer shall give (or cause to be given) to each employee full credit for past service with the Company as of and through the Closing Date (“Prior Service”) to the extent such Prior Service was credited under the Company Plans as of the Closing Date. In addition, to the extent permitted by Legal Requirement, each employee (a) shall be given credit for Prior Service for purposes of eligibility to participate, satisfaction of any waiting periods, evidence of insurability requirements, or the application of any pre-existing condition limitations and (b) shall be given credit for amounts paid under a corresponding Company Plan during the same period for purposes of applying deductibles, co-payments and out-of-pocket maximums as though such amounts had been paid in accordance with the terms and conditions of the Buyer’s Plans.1) В первом случае я понял так: Покупатель предоставит или обеспечит предоставление каждому работнику полного пакета льгот за оказанные им в прошлом услуги Компании по состоянию на Дату закрытия (кстати, "service" я понял как работу (не услуги), т.к. говорится о работниках (employees) 2) Каждому работнику будут учитываться (???) суммы, выплаченные в рамках соответствующего Плана Компании... for purposes of applying deductibles - в целях их вычета из налогооблагаемой базы (наверно, страховая франшиза тут не причем)... Заранее благодарю. |
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см.http://employers.varetire.org/pdf/publications/er-manual-purchase-of-prior-service-credit.pdf Purchased service credit increases the retirement benefit and results in a more favorable reduction factor in the case of early retirement. Purchased service counts toward: • The number of years required for vesting (except for purchases using accumulated sick leave); • The number of years required to qualify for an unreduced benefit; ...... |
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+ Prior service credit counts toward time needed to become vested, and may increase your future benefit or allow you to qualify for retirement at an earlier date. Prior service credit also counts toward the health insurance credit..... http://finance.blogs.ccps.us/files/2016/10/pps-quickfacts.pdf |
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