摘要: A type of retirement savings contribution that allows people over 50 to make additional contributions to their 401(k) and/or individual retirement accounts. The catch-up contribution provision was cre[阅读全文:]
摘要:
A type of annuity that guarantees a number of payments, even if the annuitant dies.
If the annuitant passes away during the guaranteed period, a specified beneficiary will receive the [阅读全文:]
摘要: A professional designation available in both the United States and Canada that indicates a human resource professional's expertise in employee benefits. The program is overseen by the Wharton School [阅读全文:]
摘要: A trust designed to reduce beneficiaries' taxable income by first donating a portion of the trust's income to charities and then, after a specified period of time, transferring the remainder of the [阅读全文:]
摘要: A type of gift transaction in which a donor contributes assets to a charitable trust which pays an annuity designed to leave a substantial proportion of the funds to charity upon termination of the an[阅读全文:]
摘要: The specific taxes assessed on investment capital gains as determined by the U.S. Tax Code. When a stock is sold for a profit, the portion of the proceeds over and above the purchase value (or cost ba[阅读全文:]
摘要: An asset allocation strategy that seeks to maximize capital appreciation, or the increase in value of a portfolio or asset over the long term.
Portfolios with the goal of capital growth [阅读全文:]
摘要: A method for determining the tax basis of an asset when it is transferred from one individual to another. Carryover basis is often used when property is given as a gift to someone else and is the meth[阅读全文:]
摘要: A beneficiary of trust is a person for whom a trust was created, and who receives the benefits of that trust. In many instances a trust is established to prevent the exhaustion of an estate. A trust f[阅读全文:]
摘要: The benefit allocation method is a means of funding a pension plan where a single premium payment is made in order to fund a single unit of benefit for a specified period of time, typically one year ([阅读全文:]