Retirement Plan Terms

  1. Non-Spouse Beneficiary Rollover

  2. Nondiscrimination Rule

  3. Nonelective Contribution

  4. Nonperiodic Distribution

  5. Normal Retirement Age - NRA

  6. Notarize

  7. Notary

  8. Notice Of Assessment - NOA

  9. Notice To Creditors

  10. Nuncupative Will

  11. Old Age, Survivors And Disability Insurance Program - OASDI

  12. Old-Age And Survivors Insurance Trust Fund

  13. Ontario Teachers' Pension Plan Board - OTPPB

  14. Opt-Out Plan

  15. Oral Will

  16. Ordering Rules

  17. Other Post-Retirement Benefits

  18. Outside Earnings

  19. Overcontribution

  20. Overfunded Pension Plan

  21. Overwithholding

  22. Past Service

  23. Pay As You Go Pension Plan

  24. Pay Yourself First

  25. Pension Adjustment - PA

  26. Pension Adjustment Reversal - PAR

  27. Pension Benefit Guaranty Corporation - PBGC

  28. Pension Benefit Obligation - PBO

  29. Pension Fund

  30. Pension Maximization

  31. Pension Option

  32. Pension Pillar

  33. Pension Plan

  34. Pension Plan Administrator

  35. Pension Protection Act Of 2006 - PPA

  36. Pension Shortfall

  37. Pensionable Service

  38. Per Stirpes

  39. Peri-Retirement

  40. Period Certain

  41. Permanent Wyoming Mineral Trust Fund - PWMTF

  42. Personal Financial Advisor

  43. Personal Trust

  44. Phase Out

  45. Phased Retirement

  46. Phases Of Retirement

  47. Plan Participant

  48. Plan Sponsor

  49. Pop-Up Option

  50. Portability

  51. Portable Benefits

  52. Post-Retirement Risk

  53. Pour-Over Will

  54. Premature Distribution

  55. Pretax Contribution

  56. Primary Beneficiary

  57. Probate

  58. Probate Court

  59. Provident Fund

  60. Prudent Expert Act

  61. Purchased Service

  62. Qualified Acquisition Cost

  63. Qualified Automatic Contribution Arrangements - QACAs

  64. Qualified Distribution

  65. Qualified Joint And Survivor Annuity - QJSA

  66. Qualified Personal Residence Trust – QPRT

  67. Qualified Pre-Retirement Survivor Annuity - QPSA

  68. Qualified Reservist

  69. Qualified Retirement Plan

  70. Qualified Terminable Interest Property (QTIP) Trust

  71. Qualified Trust

  72. Qualifying Annuity

  73. Qualifying Domestic Trust - QDOT

  74. Qualifying Investment

  75. Recharacterization

  76. Reconversion

  77. Redeposit

  78. Registered Education Savings Plan - RESP

  79. Registered Pension Plan - RPP

  80. Registered Retirement Income Fund - RRIF

  81. Registered Retirement Savings Plan - RRSP

  82. Registered Retirement Savings Plan Contribution - RRSP Contribution

  83. Registered Retirement Savings Plan Deduction - RRSP Deduction

  84. Registered Retirement Savings Plan Deduction Limit - RRSP Deduction Limit

  85. Remainder Man

  86. Required Beginning Date - RBD

  87. Required Minimum Distribution - RMD

  88. Required Minimum Distribution Method

  89. Resolution Trust Corporation - RTC

  90. Retirement

  91. Retirement Contribution

  92. Retirement Income Certified Professional - RICP

  93. Retirement Income Fund - RIF

  94. Retirement Method of Depreciation

  95. Retirement Money Market Account

  96. Retirement of Securities

  97. Retirement Planner

  98. Retirement Planning

  99. Retirement Readiness

  100. Returnment

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.
Trading Center