specified exempt transfer — England, Wales In the context of determining whether a deceased person s estate is an excepted estate for inheritance tax purposes, specified exempt transfers are gifts made to: the deceased person s spouse or civil partner, charities, political… … Law dictionary
Employee Stock Option - ESO — A stock option granted to specified employees of a company. ESOs carry the right, but not the obligation, to buy a certain amount of shares in the company at a predetermined price. An employee stock option is slightly different from a regular… … Investment dictionary
Employee stock option — An employee stock option is a call option on the common stock of a company, issued as a form of non cash compensation. Restrictions on the option (such as vesting and limited transferability) attempt to align the holder s interest with those of… … Wikipedia
Employee Retirement Income Security Act — The Employee Retirement Income Security Act of 1974 (ERISA) (USStatute|93|406|88|829|1974|09|02) is an American federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the… … Wikipedia
employee share ownership trust — ESOT A trust set up by a UK company, under the provisions introduced in 1989, to acquire shares in the company and distribute them to the employees. The company s payments to the trust are tax deductible. The trust deed sets out the specified… … Accounting dictionary
employee share ownership trust — ESOT A trust set up by a UK company, under the provisions introduced in 1989, to acquire shares in the company and distribute them to the employees. The company s payments to the trust are tax deductible. The trust deed sets out the specified… … Big dictionary of business and management
Public Employee Pension Plans (United States) — This article is about pension systems offered to employees of all levels of government in the United States. It is not about non pension forms of retirement systems such as defined contribution. Public sector pensions are offered in the United… … Wikipedia
professional employee — Broadly, any employee whose duties call for the practice of a profession. For the purposes of the Fair Labor Standards Act, an employee whose primary duties consist of the performance of work requiring knowledge of an advanced type in the field… … Ballentine's law dictionary
bond — bond1 [bänd] n. [ME bond, band: see BAND1] 1. anything that binds, fastens, or restrains 2. [pl.] a) fetters; shackles b) Archaic imprisonment; captivity 3 … English World dictionary
insurance — /in shoor euhns, sherr /, n. 1. the act, system, or business of insuring property, life, one s person, etc., against loss or harm arising in specified contingencies, as fire, accident, death, disablement, or the like, in consideration of a… … Universalium
