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. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Treasury Inflation Protected Securities - TIPS

    A treasury security that is indexed to inflation in order to protect investors from the negative effects of inflation. TIPS are considered an extremely low-risk investment since they are backed by the U.S. government and since their par value rises with inflation, as measured by the Consumer Price Index, while their interest rate remains fixed.
  6. Gilt-Edged Switching

    The selling and repurchasing of certain high-grade stocks or bonds to capture profits. Gilt-edged switching involves gilt-edged security, which can be high-grade stock or bond issued by a financially stable company such as the Blue Chip companies or by certain governments.
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