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企业年金信托
释义
企业年金信托
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法学
信托
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trust of enterprise annuity
企业年金信托
企业按期将年金作为信托财产,交付给信托公司等受托人,由受托人设立独立账户进行管理和运用,从而实现企业年金基金的积累和增值,并在职工符合条件时,对其发放年金的一种信托法律制度。
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