Retirement Plan Terms

  1. Halloween Massacre

  2. Hardship Withdrawal

  3. Health Insurance Portability And Accountability Act - HIPAA

  4. Heir

  5. Heroes Earned Retirement Opportunities Act - HERO

  6. Holographic Will

  7. Home Buyers' Plan - HBP

  8. Immediate Beneficiary

  9. In-Service Withdrawal

  10. Incentive Trust

  11. Inchoate Interest

  12. Incidents Of Ownership

  13. Income In Respect Of A Decedent - IRD

  14. Income Splitting

  15. Income Spreading

  16. Independent 401(k)

  17. Indirect Rollover

  18. Individual Retirement Account - IRA

  19. Individual Retirement Annuity

  20. Inheritance

  21. Inheritance Tax

  22. Inherited IRA

  23. Inherited Stock

  24. Insurance Trust

  25. Integrated Pension Plan

  26. Intentionally Defective Grantor Trust - IDGT

  27. Inter-Vivos Trust

  28. Intestacy

  29. Intestate

  30. Investment Horizon

  31. Involuntary Cash-Out

  32. IRA Adoption Agreement And Plan Document

  33. IRA Asset Will

  34. IRA Plan

  35. IRA Rollover

  36. IRA Transfer

  37. Irrevocable Beneficiary

  38. Irrevocable Income-Only Trust - IIOT

  39. Irrevocable Trust

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

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

  42. IRS Publication 554

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

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

  45. IRS Publication 575

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

  47. IRS Publication 939

  48. Joint Owned Property

  49. Keogh Plan

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

  51. KSOP

  52. Land Trust

  53. Last Will And Testament

  54. Laughing Heir

  55. Legal List

  56. Legatee

  57. Letter of Intent - LOI

  58. Leveraged Benefits

  59. Liability Driven Investment - LDI

  60. Life Estate

  61. Life Expectancy

  62. Life Income Fund - LIF

  63. Life Insurance

  64. Life With Guaranteed Term

  65. Lifelong Learning Plan

  66. Living Trust

  67. Living Will

  68. Locked-In Retirement Account - LIRA

  69. Lump-Sum Distribution

  70. Marital Trust

  71. Master Trust

  72. Matching Contribution

  73. Matured RRSP

  74. Medicaid

  75. Medicare

  76. Medicare And Medicaid Fraud

  77. Medicare Catastrophic Coverage Act Of 1988 - MCCA

  78. Medicare Doughnut Hole

  79. Medicare Hold Harmless Provision

  80. Medicare Part B Premiums

  81. Medicare Part D

  82. Medicare Supplementary Medical Insurance - SMI

  83. Medicare Wages

  84. Modified Adjusted Gross Income - MAGI

  85. Money-Purchase Pension Plan

  86. Money-Purchase Provisions

  87. Monthly Income Plan - MIP

  88. Municipal Investment Trust

  89. Mutual Will

  90. MyRA

  91. Naked Trust

  92. Named Beneficiary

  93. Named Fiduciary

  94. National Association Of Estate Planners And Councils - NAEPC

  95. National Insurance Contributions - NIC

  96. National Pensions Reserve Fund

  97. Needs Approach

  98. Net Unrealized Appreciation - NUA

  99. New Zealand Superannuation Fund

  100. Next Of Kin

Hot Definitions
  1. Market Segmentation

    A marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will respond similarly to a marketing action. Market segmentation enables companies to target different categories of consumers who perceive the full value of certain products and services differently from one another.
  2. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following:
  3. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option is purchased and the lower premium option is sold - both at the same time. The higher the debit spread, the greater the initial cash outflow the investor will incur on the transaction.
  4. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious debt when government leaders use borrowed funds in ways that don't benefit or even oppress citizens. Some legal scholars argue that successor governments should not be held accountable for odious debt incurred by earlier regimes, but there is no consensus on how odious debt should actually be treated.
  5. Takeover

    A corporate action where an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the acquiring company will make an offer for the outstanding shares.
  6. Harvest Strategy

    A strategy in which investment in a particular line of business is reduced or eliminated because the revenue brought in by additional investment would not warrant the expense. A harvest strategy is employed when a line of business is considered to be a cash cow, meaning that the brand is mature and is unlikely to grow if more investment is added.
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