GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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16:41 Jan 11, 2020 |
English to German translations [PRO] Bus/Financial - Finance (general) / RSU Agreement | |||||||
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| Selected response from: Daniel Gebauer Spain Local time: 13:16 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +1 | „Specified Employee“ (benannte angestellte Person) |
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Summary of reference entries provided | |||
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spezifizierter Angestellter |
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Discussion entries: 4 | |
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„Specified Employee“ (benannte angestellte Person) Explanation: Ich würde das so ausdrücken, damit der geneigte Leser die Stelle im IRC leichter findet: I.R.C. § 409A(a)(2)(B)(i) Specified Employees — In the case of any specified employee, the requirement of subparagraph (A)(i) is met only if distributions may not be made before the date which is 6 months after the date of separation from service (or, if earlier, the date of death of the employee). For purposes of the preceding sentence, a specified employee is a key employee (as defined in section 416(i) without regard to paragraph (5) thereof) of a corporation any stock in which is publicly traded on an established securities market or otherwise. |
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1 hr |
Reference: spezifizierter Angestellter Reference information: spezifizierter durch die Bedeutung von Abschnitt 409A des Kodexes Angestellter spezifiziert durch Zeilentyp - https://www.linguee.de/deutsch-englisch/uebersetzung/spezifi... |
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