Retirement Plan Terms

  1. 401(a) Plan

  2. 401(k) Plan

  3. 403(b) Plan

  4. 408(k) Plan

  5. 412(i) Plan

  6. 5 By 5 Power In Trust

  7. 90-Age Formula

  8. A-B Trust

  9. Abeyance

  10. Absolute Beneficiary

  11. Acceptance Of Office By Trustee

  12. Account In Trust

  13. Accrued Benefits

  14. Accrued Monthly Benefit

  15. Accumulated Benefit Obligation

  16. Accumulated Income Payments - AIP

  17. Active Participant Status

  18. Active Trust

  19. Activities of Daily Living - ADL

  20. Actual Deferral Percentage / Actual Contribution Percentage - ADP/ACP Test

  21. Actuarial Analysis

  22. Actuarial Balance

  23. Actuarial Deficit

  24. Actuarial Science

  25. Additional Voluntary Contribution – AVC

  26. Adjusted Gross Estate

  27. Administrative Services Only - ASO

  28. Advanced Funded Pension Plan

  29. Agency By Necessity

  30. Aggregate Level Cost Method

  31. Alaska Trust Act

  32. Alimony Substitution Trust

  33. Alimony Trust

  34. Allocated Benefits

  35. Allocated Funding Instrument

  36. Allocation Of Plan Assets On Termination

  37. Alternate Beneficiary

  38. Alternative Minimum Cost Method

  39. Annual Addition

  40. Annual Exclusion

  41. Annuity Contract

  42. Annuity Ladder

  43. Asset Protection Trust

  44. Asset Retirement Obligation

  45. Automatic Rollover

  46. Automatic Savings Plan

  47. Balanced Budget

  48. Bank Trust Custodial Account

  49. Bankruptcy Trustee

  50. Bare Trust

  51. Basis

  52. Beneficial Interest

  53. Beneficiary

  54. Beneficiary Clause

  55. Beneficiary Of Trust

  56. Benefit Allocation Method

  57. Benefit Offset

  58. Bequest

  59. Blackout Period

  60. Blind Trust

  61. Board Certified In Estate Planning - BCE

  62. Brokerage Window

  63. Bullet GIC

  64. Bypass Trust

  65. CalPERS

  66. Canada Pension Plan - CPP

  67. Canadian Royalty Trust - CANROY

  68. Carryover Basis

  69. Cash Balance Pension Plan

  70. Cash Or Deferred Arrangement - CODA

  71. Catch-Up Contribution

  72. Certified Financial Planner - CFP

  73. Charitable Gift Annuity

  74. Charitable Gift Life Insurance

  75. Charitable Lead Trust

  76. Charitable Remainder Trust

  77. Chartered Retirement Planning Counselor - CRPC

  78. Chartered Retirement Plans Specialist (CRPS)

  79. Chartered Trust And Estate Planner

  80. Civil Service Retirement System - CSRS

  81. Clifford Trust

  82. Clone Fund

  83. Codicil

  84. Conduit IRA

  85. Contingent Beneficiary

  86. Corporate Pension Plan

  87. Covered Earnings

  88. Credit For Qualified Retirement Savings Contribution

  89. Credit Shelter Trust - CST

  90. Crummey Power

  91. Crummey Trust

  92. Custodial Care

  93. Cy Pres Doctrine

  94. DB(k) Plan

  95. Death Benefit

  96. Death Master File (DMF)

  97. Death Taxes

  98. Decedent

  99. Decedent (IRD) Deduction

  100. Declaration Of Trust

Hot Definitions
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    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  2. Degree Of Financial Leverage - DFL

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  5. TIMP (acronym)

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  6. Pension Risk Transfer

    When a defined benefit pension provider offloads some or all of the plan’s risk – e.g.: retirement payment liabilities to former employee beneficiaries. The plan sponsor can do this by offering vested plan participants a lump-sum payment to voluntarily leave the plan, or by negotiating with an insurance company to take on the responsibility for paying benefits.
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