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该分类下有9652个词条 创建该分类下的词条 "Financial Glossary-英文财经词汇" 分类下的词条

Roth IRA
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摘要: An individual retirement plan that bears many similarities to the traditional IRA, but contributions are not tax deductible and qualified distributions are tax free. Similar to other retirement plan a[阅读全文:]

Roth Option
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摘要:

An option available within some employer-sponsored qualified plans that allows for Roth tax treatment of employee contributions. The Roth option allows employees to deposit money into their retirem[阅读全文:]

Rule 72(t)
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摘要: An Internal Revenue Service (IRS) rule that allows for penalty-free withdrawals from an IRA account. The rule requires that, in order for the IRA owner to take penalty-free early withdrawals, he or sh[阅读全文:]

Registered Retirement Savings Plan Deduction - RRSP Deduction
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摘要: The amount that a Canadian taxpayer contributes to his or her RRSP. This amount can be deducted from the taxpayer's annual income to arrive at his or her taxable income for the year.

Th[阅读全文:]

Registered Retirement Savings Plan Deduction Limit - RRSP Deduction Limit
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摘要: The maximum amount that the Canada Revenue Agency (CRA) allows a taxpayer to deduct from his or her personal income when calculating tax liability. The sum of contributions made to a taxpayer's perso[阅读全文:]

Remainder Man
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摘要: The person who receives the principal remaining in a trust account after all other required payments have been made, such as those to the beneficiary and expenses.

The remainder man may [阅读全文:]

Replacement Rate
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摘要: The percentage of a worker's pre-retirement income that is paid out by a pension program upon retirement. In pension systems where workers get substantially different payouts due to their differing i[阅读全文:]

Required Beginning Date - RBD
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摘要: The date by which a qualified plan participant or IRA owner must begin receiving required minimum distributions from his or her retirement account.

This date occurs on April 1 following [阅读全文:]

Required Minimum Distribution - RMD
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摘要: The amount that Traditional, SEP and SIMPLE IRA owners and qualified plan participants must begin distributing from their retirement accounts by April 1 following the year they reach age 70.5. RMD amo[阅读全文:]

Required Minimum Distribution Method
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摘要:

One of three methods by which early retirees of any age can access their retirement funds without penalty before turning 59 ½. Normally, funds withdrawn before age 59 ½ are assessed a 10%[阅读全文:]