C

• Cafeteria Plan
• Capital Gains treatment
• Carryback contribution
• Cash Balance Plan
• Cashout
• Catch-up Contribution
• Catch-all amendment
• Certificate of deposit
• Charitable Remainder Trust
• Cliff Vesting
• Code
• Collectibles
• Commingling
• Common law employee
• Community property state & marital property state
• Compensation Cap
• Compensation
• Conduit IRA
• Conservatorship
• Consolidated Omnibus Budget Reconciliation Act
• Contribution
• Controlled group
• Conversion
• Coverdell Education Savings Account (CESA)
• Credit Shelter Trust
• Custodial Account
• Conversion (Roth IRA)