758  22

22.4

  

22.4.1   

    (U.S. Internal Revenue Code)  -
      .  
,        -
         
,     :

1.      .

2.      1940 .   -
.

3.   90%         -
.

4.   30%        , -
      .

5.       50%      

  , ..:

.           -
 5%   (    50%).

.    50%      10%  
 . ( 50%    ,  -
         -
.)

        
  90%    ,   -
   .          -
.        
     .    -
  ,       ;   -
    .       -
              -
.

22.4.2    

      ,     .
       .   -
   ,     
        . -
    ,        .
      ,
        -
.     ,    
,      ,   
   .

   (voluntary accumulation plans)  -
       ;     ,
          . 
         