Retirement Plan Terms

  1. Health Insurance Portability And Accountability Act - HIPAA

  2. Heir

  3. Heroes Earned Retirement Opportunities Act - HERO

  4. Holographic Will

  5. Home Buyers' Plan - HBP

  6. Immediate Beneficiary

  7. In-Service Withdrawal

  8. Incentive Trust

  9. Inchoate Interest

  10. Incidents Of Ownership

  11. Income In Respect Of A Decedent - IRD

  12. Income Splitting

  13. Income Spreading

  14. Independent 401(k)

  15. Indirect Rollover

  16. Individual Retirement Account - IRA

  17. Individual Retirement Annuity

  18. Inheritance

  19. Inheritance Tax

  20. Inherited IRA

  21. Inherited Stock

  22. Insurance Trust

  23. Integrated Pension Plan

  24. Intentionally Defective Grantor Trust - IDGT

  25. Inter-Vivos Trust

  26. Intestacy

  27. Intestate

  28. Investment Horizon

  29. Involuntary Cash-Out

  30. IRA Adoption Agreement And Plan Document

  31. IRA Asset Will

  32. IRA Plan

  33. IRA Rollover

  34. IRA Transfer

  35. Irrevocable Beneficiary

  36. Irrevocable Income-Only Trust - IIOT

  37. Irrevocable Trust

  38. IRS Publication 517 - Social Security And Other Information For Members Of The Clergy & Religious Workers

  39. IRS Publication 536 - Net Operating Losses For Individuals, Estates, And Trusts

  40. IRS Publication 554

  41. IRS Publication 560: Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans)

  42. IRS Publication 571: Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools And Certain Tax-Exempt Organizations

  43. IRS Publication 575

  44. IRS Publication 590: Individual Retirement Arrangements (IRAs)

  45. IRS Publication 939

  46. Joint Owned Property

  47. Keogh Plan

  48. Kids In Parents' Pockets Eroding Retirement Savings - KIPPERS

  49. KSOP

  50. Land Trust

  51. Last Will And Testament

  52. Laughing Heir

  53. Legal List

  54. Legatee

  55. Letter of Intent - LOI

  56. Leveraged Benefits

  57. Liability Driven Investment - LDI

  58. Life Estate

  59. Life Expectancy

  60. Life Income Fund - LIF

  61. Life Insurance

  62. Life With Guaranteed Term

  63. Lifelong Learning Plan

  64. Living Trust

  65. Living Will

  66. Locked-In Retirement Account - LIRA

  67. Lump-Sum Distribution

  68. Marital Trust

  69. Master Trust

  70. Matching Contribution

  71. Matured RRSP

  72. Medicaid

  73. Medicare

  74. Medicare And Medicaid Fraud

  75. Medicare Catastrophic Coverage Act Of 1988 - MCCA

  76. Medicare Doughnut Hole

  77. Medicare Hold Harmless Provision

  78. Medicare Part B Premiums

  79. Medicare Part D

  80. Medicare Supplementary Medical Insurance - SMI

  81. Medicare Wages

  82. Modified Adjusted Gross Income - MAGI

  83. Money-Purchase Pension Plan

  84. Money-Purchase Provisions

  85. Monthly Income Plan - MIP

  86. Municipal Investment Trust

  87. Mutual Will

  88. MyRA

  89. Naked Trust

  90. Named Beneficiary

  91. Named Fiduciary

  92. National Association Of Estate Planners And Councils - NAEPC

  93. National Insurance Contributions - NIC

  94. National Pensions Reserve Fund

  95. Needs Approach

  96. Net Unrealized Appreciation - NUA

  97. New Zealand Superannuation Fund

  98. Next Of Kin

  99. Non-Qualified Distribution

  100. Non-Qualified Plan

Hot Definitions
  1. 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.
  2. XW

    A symbol used to signify that a security is trading ex-warrant. XW is one of many alphabetic qualifiers that act as a shorthand to tell investors key information about a specific security in a stock quote. These qualifiers should not be confused with ticker symbols, some of which, like qualifiers, are just one or two letters.
  3. Quanto Swap

    A swap with varying combinations of interest rate, currency and equity swap features, where payments are based on the movement of two different countries' interest rates. This is also referred to as a differential or "diff" swap.
  4. Genuine Progress Indicator - GPI

    A metric used to measure the economic growth of a country. It is often considered as a replacement to the more well known gross domestic product (GDP) economic indicator. The GPI indicator takes everything the GDP uses into account, but also adds other figures that represent the cost of the negative effects related to economic activity (such as the cost of crime, cost of ozone depletion and cost of resource depletion, among others).
  5. Accelerated Share Repurchase - ASR

    A specific method by which corporations can repurchase outstanding shares of their stock. The accelerated share repurchase (ASR) is usually accomplished by the corporation purchasing shares of its stock from an investment bank. The investment bank borrows the shares from clients or share lenders and sells them to the company.
  6. Microeconomic Pricing Model

    A model of the way prices are set within a market for a given good. According to this model, prices are set based on the balance of supply and demand in the market. In general, profit incentives are said to resemble an "invisible hand" that guides competing participants to an equilibrium price. The demand curve in this model is determined by consumers attempting to maximize their utility, given their budget.
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