摘要: A retirement investment vehicle that is structured similarly to a individual retirement account (IRA), except that in this instance, an annuity contract must be purchased, subject to a number of condi[阅读全文:]
摘要: In some states in the U.S. (and in the United Kingdom), a tax imposed on those who inherit assets from a deceased person. The tax rate for inheritance taxes depends on the value of the property receiv[阅读全文:]
摘要: All or part of a person's estate/assets that is given to an heir once the person is deceased.
Most countries tax any inheritances.
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摘要: A rider on a variable annuity, which guarantees the minimum amount received by the annuitant after the accumulation period, or a set period of time, is either the amount invested or is locked in gain.[阅读全文:]
摘要: Pensions earned while working in the United Kingdom's public sector between 1978 and 1997. During those years, the UK’s public sector pension plan was contracted out and the pensions earned are[阅读全文:]
摘要: An IRA held in the name of a legal guardian or parent on behalf of either a child under the age of 18-21 (depending on state legislation) or an individual who is incapable of handling finances due to [阅读全文:]
摘要: As a result of changes to tax law in the United States, employers and retirement plan sponsors are required to complete new Adoption Agreements and restate their prototype qualified plans. In order fo[阅读全文:]
摘要: An emergency withdrawal from a retirement plan that may be subject to certain tax or account penalties. In the United States, funds withdrawn prior to the age of 59.5 are typically subject to a 10% In[阅读全文:]
摘要: A person who inherits some or all of the estate of a recently deceased person. The legal successor is usually selected because he or she is related to the deceased by a direct bloodline or has been de[阅读全文:]
摘要: For employer-sponsored, tax-advantaged retirement plan purposes, anyone who is a 5% owner of a company or who received more than $110,000 in compensation in 2010 (the compensation limit is adjusted an[阅读全文:]