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deferral

   Also found in: Financial, Encyclopedia, Wikipedia 0.07 sec.
de·fer·ral  (d-fûrl)
n.
Deferment.
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.deferraldeferral - a state of abeyance or suspended business
recess
abeyance, suspension - temporary cessation or suspension
2.deferral - act of putting off to a future time
deferment, postponement
delay, holdup - the act of delaying; inactivity resulting in something being put off until a later time
adjournment - the act of postponing to another time or place
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These tests are referred to as the actual deferral percentage (ADP) test and the actual contribution percentage (ACP) test (as described in Sec.
Automatic enrollment in Secs. 401(k) and 403(b) plans by Martin, Jeff / The Tax Adviser
The Eighth Circuit Court of Appeals affirmed the Tax Court's decision that when a cooperative makes "value-added" payments to its members and allows them to defer the cash receipts, such payments do not constitute a deferral for tax purposes.
Value-added payment receipt not deferral by Brown, Michael H. / Journal of Accountancy
A cost segregation study is tax deferral strategy, not a tax reduction strategy.
Money found: cost segregation studies can help clients realize tax ... by Grainger, Angie / California CPA
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