Retirement Plan Terms

  1. Reverse Morris Trust

  2. Reversionary Annuities

  3. Revocable Beneficiary

  4. Revocable Trust

  5. Revoked IRA

  6. Rollover

  7. Rollover IRA

  8. Roth 401(k)

  9. Roth IRA

  10. Roth IRA Conversion

  11. Roth Option

  12. Rule 72(t)

  13. Salary Reduction Simplified Employee Pension Plan - SARSEP

  14. Same Property Rule

  15. Saver's Tax Credit

  16. Savings Incentive Match Plan For Employees Of Small Employers - SIMPLE

  17. Savings Rate

  18. SBO-401(k)

  19. Secondary Beneficiary

  20. Securities Industry Regulatory Authority - SIRA

  21. Self-Directed IRA - SDIRA

  22. Self-Directed RRSP

  23. Separate Return

  24. Sequence Risk


  26. Simplified Employee Pension - SEP (Simplified Employee Pension IRA)

  27. Social Security

  28. Social Security Act

  29. Social Security Administration - SSA

  30. Social Security Benefits

  31. Social Security Number - SSN

  32. Social Security Tax

  33. Social Security Trust Fund

  34. Special Needs Trust

  35. Spending Phase

  36. Spousal Beneficiary Rollover

  37. Spousal IRA

  38. State Medicaid Program

  39. Statement Of Changes In Net Assets Available For Pension Benefits

  40. Statement Stuffer

  41. Stretch IRA

  42. Substantial Gainful Activity - SGA

  43. Substantially Equal Periodic Payment - SEPP

  44. Succession

  45. Superannuation

  46. Supplemental Executive Retirement Plan - SERP

  47. Systematic Investment Plan - SIP

  48. Target-Benefit Plan

  49. Target-Date Fund

  50. Tax Shelter

  51. Tax-Deferred Savings Plan

  52. Tax-Free Savings Account - TFSA

  53. Tax-Sheltered Annuity

  54. Taxable Estate

  55. Taxable Wage Base

  56. Taxes

  57. Taxpayer

  58. Teacher Retirement System - TRS

  59. Term Certain Method

  60. Terminal Year

  61. Terminally Ill

  62. Testamentary Trust

  63. Testamentary Will

  64. The Government Pension Investment Fund (Japan)

  65. Three-Year Rule

  66. Thrift Savings Plan - TSP

  67. Through Fund

  68. To Fund

  69. Top Hat Plan

  70. Traditional IRA

  71. Transfer On Death - TOD

  72. Transfer Tax

  73. Triggering Event

  74. Trust

  75. Trust Company

  76. Trust Fund

  77. Trust Property

  78. Trust-Owned Life Insurance - TOLI

  79. Trustee

  80. Trustor

  81. Ultimogeniture

  82. Unconditional Vesting

  83. Underfunded Pension Plan

  84. Unemployment Compensation Amendment Of 1992

  85. Unfunded Pension Plan

  86. Uniform Gifts to Minors Act - UGMA

  87. Uniform Transfer Tax

  88. Uniform Transfers To Minors Act - UTMA

  89. Unit Benefit Formula

  90. Unit Benefit Plan

  91. Unit Trust - UT

  92. Variable Benefit Plan

  93. Vested Benefit Obligation - VBO

  94. Vested Interest

  95. Volume Weighted Average Price - VWAP

  96. Voluntary Bankruptcy

  97. Voluntary Employees Beneficiary Association Plan - VEBA

  98. Voluntary Trust

  99. Waiver Of Notice

  100. Wealth Management

Hot Definitions
  1. Leveraged Benefits

    The use – by a business owner or professional practitioner – of their company’s receivables or current income to secure a loan whose proceeds then indirectly fund a retirement plan.
  2. Direct Consolidation Loan

    A loan that combines two or more federal education loans into a single loan. A Direct Consolidation Loan allows the borrower to make a single monthly payment. The loan is facilitated by the U.S. Department of Education and does not require borrowers to pay an application fee.
  3. Through Fund

    A type of target-date retirement fund whose asset allocation includes higher risk and potentially higher return investments "through" the fund's target date and beyond.
  4. Last In, First Out - LIFO

    An asset-management and valuation method that assumes that assets produced or acquired last are the ones that are used, sold or disposed of first.
  5. Variable Universal Life Insurance - VUL

    A form of cash-value life insurance that offers both a death benefit and an investment feature. The premium amount for variable universal life insurance (VUL) is flexible and may be changed by the consumer as needed, though these changes can result in a change in the coverage amount.
  6. Monetary Policy

    The actions of a central bank, currency board or other regulatory committee that determine the size and rate of growth of the money supply, which in turn affects interest rates. Monetary policy is maintained through actions such as increasing the interest rate, or changing the amount of money banks need to keep in the vault (bank reserves).
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