Retirement Plan Terms

  1. Heir

  2. Heroes Earned Retirement Opportunities Act - HERO

  3. Holographic Will

  4. Home Buyers' Plan - HBP

  5. Immediate Beneficiary

  6. In-Service Withdrawal

  7. Incentive Trust

  8. Inchoate Interest

  9. Incidents Of Ownership

  10. Income In Respect Of A Decedent - IRD

  11. Income Splitting

  12. Income Spreading

  13. Independent 401(k)

  14. Indirect Rollover

  15. Individual Retirement Account - IRA

  16. Individual Retirement Annuity

  17. Inheritance

  18. Inheritance Tax

  19. Inherited IRA

  20. Inherited Stock

  21. Insurance Trust

  22. Integrated Pension Plan

  23. Intentionally Defective Grantor Trust - IDGT

  24. Inter-Vivos Trust

  25. Intestacy

  26. Intestate

  27. Investment Horizon

  28. Involuntary Cash-Out

  29. IRA Adoption Agreement And Plan Document

  30. IRA Asset Will

  31. IRA Plan

  32. IRA Rollover

  33. IRA Transfer

  34. Irrevocable Beneficiary

  35. Irrevocable Income-Only Trust - IIOT

  36. Irrevocable Trust

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

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

  39. IRS Publication 554

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

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

  42. IRS Publication 575

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

  44. IRS Publication 939

  45. Joint Owned Property

  46. Keogh Plan

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

  48. KSOP

  49. Land Trust

  50. Last Will And Testament

  51. Laughing Heir

  52. Legal List

  53. Legatee

  54. Letter of Intent - LOI

  55. Leveraged Benefits

  56. Liability Driven Investment - LDI

  57. Life Estate

  58. Life Expectancy

  59. Life Income Fund - LIF

  60. Life Insurance

  61. Life With Guaranteed Term

  62. Lifelong Learning Plan

  63. Living Trust

  64. Living Will

  65. Locked-In Retirement Account - LIRA

  66. Lump-Sum Distribution

  67. Marital Trust

  68. Master Trust

  69. Matching Contribution

  70. Matured RRSP

  71. Medicaid

  72. Medicare

  73. Medicare And Medicaid Fraud

  74. Medicare Catastrophic Coverage Act Of 1988 - MCCA

  75. Medicare Doughnut Hole

  76. Medicare Hold Harmless Provision

  77. Medicare Part B Premiums

  78. Medicare Part D

  79. Medicare Supplementary Medical Insurance - SMI

  80. Medicare Wages

  81. Modified Adjusted Gross Income - MAGI

  82. Money-Purchase Pension Plan

  83. Money-Purchase Provisions

  84. Monthly Income Plan - MIP

  85. Municipal Investment Trust

  86. Mutual Will

  87. MyRA

  88. Naked Trust

  89. Named Beneficiary

  90. Named Fiduciary

  91. National Association Of Estate Planners And Councils - NAEPC

  92. National Insurance Contributions - NIC

  93. National Pensions Reserve Fund

  94. Needs Approach

  95. Net Unrealized Appreciation - NUA

  96. New Zealand Superannuation Fund

  97. Next Of Kin

  98. Non-Qualified Distribution

  99. Non-Qualified Plan

  100. Non-Registered Account (Canada)

Hot Definitions
  1. 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.
  2. 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.
  3. 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.
  4. Family Limited Partnership - FLP

    A type of partnership designed to centralize family business or investment accounts. FLPs pool together a family's assets into one single family-owned business partnership that family members own shares of. FLPs are frequently used as an estate tax minimization strategy, as shares in the FLP can be transferred between generations, at lower taxation rates than would be applied to the partnership's holdings.
  5. Yield Burning

    The illegal practice of underwriters marking up the prices on bonds for the purpose of reducing the yield on the bond. This practice, referred to as "burning the yield," is done after the bond is placed in escrow for an investor who is awaiting repayment.
  6. Marginal Analysis

    An examination of the additional benefits of an activity compared to the additional costs of that activity. Companies use marginal analysis as a decision-making tool to help them maximize their profits. Individuals unconsciously use marginal analysis to make a host of everyday decisions. Marginal analysis is also widely used in microeconomics when analyzing how a complex system is affected by marginal manipulation of its comprising variables.
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