Retirement Plan Terms

  1. Deferred Payment Annuity

  2. Defined-Benefit Plan

  3. Defined-Contribution Plan

  4. Designated Beneficiary

  5. Designated Roth Account

  6. Determination Letter

  7. Direct Rollover

  8. Direct Transfer

  9. Disability Insurance

  10. Disability Insurance Trust Fund

  11. Disclaimer Trust

  12. Disclosure Statement

  13. Discretionary Beneficiary

  14. Distribution In Kind

  15. Do-Over Option

  16. Donee Beneficiary

  17. Double Advantage Safe Harbor 401(k) - DASH 401(k)

  18. Drawdown Percentage

  19. Dynasty Trust

  20. Early Withdrawal

  21. Education IRA

  22. Elective-Deferral Contribution

  23. Eligible Automatic Contribution Arrangements - EACAs

  24. Eligible Rollover Distribution

  25. Employee Retirement Income Security Act - ERISA

  26. Employee Savings Plan

  27. Employee Trust

  28. Employer-Sponsored Plan

  29. Encore Career

  30. Entrance Fee

  31. Escheat

  32. Estate

  33. Estate Freeze

  34. Estate Planning

  35. Estate Tax

  36. Excess Accumulation Penalty

  37. Excess Employer Withholding

  38. Executor

  39. Executrix

  40. Exempt Income

  41. Exemption Trust

  42. Exordium Clause

  43. Extended IRA

  44. Family Limited Partnership - FLP

  45. Federal Employee Retirement System - FERS

  46. Federal Insurance Contributions Act - FICA

  47. Federal Tax Lien

  48. Fiduciary

  49. Fiduciary Abuse

  50. Fiduciary Fraud

  51. Fiduciary Negligence

  52. Final Return For Decedent

  53. Financial Advisor

  54. Financial Planner

  55. Five-Year Rule

  56. Fixed Amortization Method

  57. Fixed Annuitization Method

  58. Flat Benefit Formula

  59. Form 706-GS(D): Generation-Skipping Transfer Tax Return For Distributions

  60. Form 706-NA: United States Estate (And Generation-Skipping Transfer) Tax Return

  61. Form 706: United States Estate (And Generation-Skipping Transfer) Tax Return

  62. Form 8606

  63. Form 8891

  64. Forward Averaging

  65. Four Percent Rule

  66. Front-End Load

  67. Fully Funded

  68. Fully Vested

  69. Funded Status

  70. Generation-Skipping Transfer Tax - GSTT

  71. Generation-Skipping Trust

  72. Gift

  73. Gift Causa Mortis

  74. Gift In Trust

  75. Gift Inter Vivos

  76. Gift Letter

  77. Gift Splitting

  78. Gift Tax

  79. Gift Tax Return

  80. Gifted Stock

  81. Gifting Phase

  82. Government Pension Fund (Norway)

  83. Government-Sponsored Retirement Arrangement - GSRA

  84. Graded Vesting

  85. Graduated Vesting

  86. Grant Deed

  87. Grantor Retained Annuity Trust - GRAT

  88. Grantor Trust Rules

  89. Gross Estate

  90. Group Carve-Out Plan

  91. Group-Home Care

  92. Guarantee Company

  93. Guaranteed Lifetime Withdrawal Benefit - GLWB

  94. Guaranteed Minimum Pension - GMP

  95. Guaranteed Minimum Withdrawal Benefit - GMWB

  96. Guardian IRA

  97. GUST Restatement

  98. Halloween Massacre

  99. Hardship Withdrawal

  100. Health Insurance Portability And Accountability Act - HIPAA

Hot Definitions
  1. Benchmark Bond

    A bond that provides a standard against which the performance of other bonds can be measured. Government bonds are almost always used as benchmark bonds. Also referred to as "benchmark issue" or "bellwether issue".
  2. Market Capitalization

    The total dollar market value of all of a company's outstanding shares. Market capitalization is calculated by multiplying a company's shares outstanding by the current market price of one share. The investment community uses this figure to determine a company's size, as opposed to sales or total asset figures.
  3. Oil Reserves

    An estimate of the amount of crude oil located in a particular economic region. Oil reserves must have the potential of being extracted under current technological constraints. For example, if oil pools are located at unattainable depths, they would not be considered part of the nation's reserves.
  4. Joint Venture - JV

    A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task. This task can be a new project or any other business activity. In a joint venture (JV), each of the participants is responsible for profits, losses and costs associated with it.
  5. Aggregate Risk

    The exposure of a bank, financial institution, or any type of major investor to foreign exchange contracts - both spot and forward - from a single counterparty or client. Aggregate risk in forex may also be defined as the total exposure of an entity to changes or fluctuations in currency rates.
  6. Organic Growth

    The growth rate that a company can achieve by increasing output and enhancing sales. This excludes any profits or growth acquired from takeovers, acquisitions or mergers. Takeovers, acquisitions and mergers do not bring about profits generated within the company, and are therefore not considered organic.
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