defer

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defer to (someone or something)

To submit or yield to someone or something. I really need to defer to your mother on this one—she's in charge of all the Thanksgiving plans.
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defer to someone or something (on something)

to yield to someone or something on some question or point. I will defer to Mary on that question. She would not defer to the committee on anything.
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References in periodicals archive ?
A top-hat plan is a nonqualified deferred compensation plan that lets highly compensated employees defer taxes on pay and any employer-matching funds.
There should also be a separate election form on which the shareholder makes the annual election to defer any year-end bonus.
457 provides for a nonqualified deferred compensation plan for nonprofit organizations that defers annual compensation up to the lesser of $7,500 or one-third of includible compensation per employee.
Delaying the FSC dividend defers an increase to adjusted current earnings (ACE), which may save current AMT.
Thus, if an FSC defers paying a dividend, the parent's current AMT liability can be minimized.
If the parent corporation is in a continuous AMT situation for the foreseeable future, deferring an FSC dividend defers AMT.
when utilizing an NOL carryforward), it is advantageous to defer payment of an FSC dividend until a non-AMT year, and pay the double tax cost on the FSC investment income.