P

• 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 Document
• 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