F

• 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 1099-R
• Form 5329,  Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
• Form 5330
• Form 5498
• Form 5500 (5500 Annual Return/Report)
• Form 5330 (Form) -Return of Excise Taxes Related to Employee Benefit Plans
• Form 5498 ( Form ) - IRA Contribution Information,
• Form 5500 (Form)
• Form 8606 ( Form 8606 ) - Nondeductible IRAs
• Form 8880 ( Form 8880) - Credit for Qualified Retirement Savings Contributions
• Form 8888 ( Form 8888 ) - Direct Deposit of Refund to More Than One Account
• Forward averaging
• Frozen plan