DEFERRED ACCOUNT

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отсроченный счет: счет, который откладывает уплату налогов (напр., различные виды пенсионных счетов, ренты, программы участия в прибыли);см. annuity;

An account that postpones tax liabilities until a later date. Deferred accounts are usually retirement accounts

With a retirement account that is deferred, you don't pay tax on the contributions until you pull them out of the account.