Full Definition Index

• 1099-R ( Form )
• 401(k) Plan
• 403(b) Plan
• 412(i) Plan
• 457 Plan
• 5498 ( Form )
  

• Accumulation Phase
• Adjusted gross income
• ACP Test (Actual Contribution Percentage Test)
• Active Participant
• Actual Contribution Percentage Test (ACP Test)
• Actual Deferral Percentage Test( ADP Test)
• Adoption Agreement
• Adjusted net business income
• ADP Test (Actual Deferral Percentage Test)
• Affiliated service group
• After tax Contributions
• Alternate payee
• Amendment
• Annual Addition Limit
• Annual benefit
• Annuitant
• Amortization Method ( or Fixed amortization method)
• Annuitization Phase
• Annuitization Method ( or Fixed annuitization method)
• Annuitization
• Annuity contract
• Annuity Unit
• Annuity
• Assumed Rate of Interest
• Attorney in Fact
• Auditor
• Automatic Rollover
• Average Benefits Test

• Beneficiary Designation Form
• Beneficiary IRA
• Beneficiary
• Blackout Period
• Bonding
• Boomerang generation
• Break In Service

• 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
• Community property state & marital property state
• Compensation Cap
• Compensation
• Conduit IRA
• Conservatorship
• Consolidated Omnibus Budget Reconciliation Act
• Controlled group
• Conversion
• Coverdell Education Savings Account (CESA)
• Credit Shelter Trust
• Custodial Account
• Conversion (Roth IRA)

• Date of Acquisition
• Deferred Compensation Plan
• Death benefits
• Death benefit exclusion
• Declining years
• Designated beneficiary
• Deductible employee contribution
• Deduction
• Deemed IRA
• Deferral election
• Defined benefit plan
• Defined contribution plan
• Department of labor
• Designated financial institution
• Designated Private Delivery Service
• Designated Roth Contribution
• Determination letter
• Direct conversion
• Direct rollover
• Disclaimer ( Qualified Disclaimer )
• Disclosure statement
• Distribution
• Divorce decree (divorce or separation instrument)
• Domestic relations order (DRO)

• Early distribution
• Early distribution penalty
• Early withdrawal
• Early withdrawal penalty
• Earned income
• Economic Growth and Tax Relief Reconciliation Act of 2001
• Economic Recovery Tax Act of 1981
• Education IRA
• EFTPS
• EGTRRA
• Election
• Elective Deferral Contribution
• Eligibility
• Eligible employees
• Eligible Party
• Eligible rollover distribution
• Employee Retirement Income Security Act
• Employee Stock Purchase Plan
• Employer matching contribution
• Employer reversion
• Employer sponsored IRA
• Employer sponsored plan
• Employer
• ERISA Bonding
• ERISA
• ERTA
• Excess accumulation penalty
• Excise Tax
• Excess accumulation estate tax
• Excess accumulation penalty
• Excess accumulation
• Excess aggregate contribution
• Excess contribution
• Excess deferral
• Excess distribution
• Excess nondeductible employer contribution
• Exclusion Allowance
• Extended IRA

• Fair market value
• Family member aggregation
• Fidelity bond
• Fiduciary
• Financial disclosure
• First time homebuyer
• First-Time Homebuyer Distribution
• Fiscal year
• Five year averaging
• Five year rule
• Forfeiture
• Form 5330
• Form 5500 (5500 Annual Return/Report)
• Form 1099-R
• Form 5498
• Forward averaging
• Frozen plan

• Gap Income
• Golden parachute payments
• Governmental 457 plan
• Governmental Plan
• Graded Vesting
• Guardian IRA
• GUST

• Hardship Withdrawal
• HCE
• Highly compensated employee

• Income averaging
• Indirect conversion
• Indirect rollover
• Individually designed plan
• Individual retirement account (IR Account)
• Individual retirement annuity
• Individual retirement arrangement
• Inheritance tax
• Inherited IRA
• IRA
• In-service withdrawal
• Integrated plan.
• Internal revenue code
• Internal revenue service IRS
• Involuntary cash-out

• Keogh Plan
• Key employee
• KSOP

• Leased employee
• Life expectancy
• Loan
• Lump-sum distribution

• MAGI
• Marital property state
• Married filing jointly
• Married filing separately
• Mass submitter
• Master plan
• Matching contribution (Employer)
• MDIB
• Minimum coverage test
• Minimum distribution incidental benefit
• Minimum participation test
• Modified adjusted gross income
• Money purchase pension plan
• multiemployer plan
• Multiple-employer plan

• NBI
• Nest egg
• Net business income
• Net Unrealized Appreciation - NUA
• NIA (Net Income Attributable)
• Nondeductible contribution
• Nondeductible employee contribution
• Nondiscrimination testing
• Nonelective contribution
• Nonperiodic payment
• Non-Qualified Deferred Compensation
• Nonqualified distribution
• Nonstandardized Safe Harbor Plan
• Nonrecalculation
• Nonstandardized plan
• Notification letter
• Notice

• OBRA
• Old Age Survivors and Disability Insurance Program - ODASI
• Omnibus Budget Reconciliation Act of 1993
• Opinion letter
• Ordering rules
• Orphan plan

• Paired plan
• Partial termination
• Participant
• Payer
• Pension Benefit Guaranty Corporation
• Pension Plan
• Pension Protection Act Of 2006
• Periodic payment (periodic distribution)
• Permitted disparity ( AKA Social security integration)
• Plan administrator
• Plan agreement
• Plan year
• PLR
• Power of Attorney (POA)
• Principal Residence
• Private letter ruling
• Pro rata allocation
• Prototype Plan
• Profit sharing plan
• Prohibited transaction class exemption
• Prohibited transaction

• Qualified Disclaimer
• Qualified Domestic relations order
• Qualified Joint And Survivor Annuity ( QJSA)
• Qualified Retirement Plan
• Qualified Terminable Interest Property
• Qualified Trust
• Qualified distribution- ESA
• Qualified distribution- Roth IRA

• Recharacterization
• Reconversion
• Regulation
• Remaindermen
• Revenue Procedure
• Revenue Ruling
• Reverse mortgage
• Revocable trust
• Revocation
• Rollover contribution
• Rollover IRA
• Roth 401
• Required beginning date
• Required minimum distribution
• Roth IRA Conversion
• Roth IRA

• Safe Harbor 401(k) Plans
• Safe Harbor 403(b) Plans
• Salary reduction contribution
• Savers Credit
• Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA)
• SBO 401
• Section 1035 Exchange
• SIPC (The Securities Investor Protection Corporation)
• SEP
• Simplified Employee Pension
• SIMPLE 401(k) Plan
• Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA)
• Social Security Administration (SSA)
• Social security integration
• Spending Phase (Retirement Spending Phase)
• Spousal IRA
• Spousal IRA Contribution
• Standardized Plans
• Straight Life Annuity
• Stretch IRA®
• Substantially Equal Periodic Payment (SEPP)

• Target Benefit Plan
• Tax Deferral (or tax-deferred)
• Tax Sheltered Annuity
• Technical Advice Memorandum
• Term Certain (or period certain)
• Traditional IRA
• Triggering event
• Trustee to trustee transfer
• TSA

• Vesting schedule
• Vesting

• Year of Service