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Defined benefit plan
A company retirement plan, such as a Pension plan, in which a retired employee receives a specific amount based on salary history and years of service, and in which the employer bears the investment Risk . Contributions may be made by the employee, the employer, or both.
Semi Related Terms: 505 CLICK HERE TO VIEW
10-K ,
401(k) plan ,
403(b) plan ,
457 plan ,
Accrual of discount ,
Amortization of premium ,
All or any part ,
Automatic reinvestment plan ,
At risk ,
Add-on service ,
Abstract of title ,
Action to quiet title ,
As is ,
Assignment to creditors ,
Attorney in fact ,
Asset-based finance ,
Asset-based lending ,
Assignment of mortgage ,
A shares ,
Automatic investment plan ,
At the money ,
After-tax contributions ,
Age-weighted plan ,
Average contribution percentage ,
Across the board ,
Additional paid-in capital ,
Ad valorem ,
Amount recognized ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Automated Pricing and Reporting System ,
Away from the market ,
Below the line ,
Books of final entry ,
Books of original entry ,
Bank holding company ,
Banking Act of 1933 ,
Bid-to-cover ratio ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy on close ,
Buy on opening ,
Buy the book ,
Balance of payments ,
Base interest rate ,
Base period ,
Base-year analysis ,
Bear market ,
Board of Governors ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
Base rate ,
Benchmark risk ,
B shares ,
Bear straddle ,
Buy and write ,
Broad-base index ,
Balanced investment strategy ,
Base ,
Breadth-of-market theory ,
Bear ,
Beat the gun ,
Calendar year ,
Capital investment ,
Commercial year ,
Contribution margin ,
Cost Of Goods Sold ,
Cost of sales ,
Call risk ,
Certificate of Participation ,
Committee on Uniform Securities Identification Procedures ,
Credit risk ,
Code of procedure ,
Capitalization of income ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Cash and carry trade ,
Chasing the market ,
Cheapest to deliver ,
Chicago Board of Trade ,
Crop year ,
Country risk ,
Cost-of-living rider ,
Certificate of stock ,
Cost of carry ,
Certificate of title ,
Cancellation of debt ,
Certificate of Claim ,
Cost of debt capital ,
Cost of funds ,
Controlled company ,
Closed-end investment company ,
C shares ,
Class of options ,
Close to the money ,
Counterparty risk ,
Certificate of Occupancy ,
Cloud on title ,
Cafeteria plan ,
Cash-balance plan ,
Cash or Deferred Arrangement ,
Collectively bargained plan ,
Contribution ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Constant dollar plan ,
Child and dependent care credit ,
Coefficient of determination ,
Cup and handle ,
Certificate of delivery ,
Close a position ,
Cornering the market ,
Curbs in ,
Debt service coverage ,
Deposit in transit ,
Date of issue ,
Date of payment ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Date of record ,
Dividend in arrears ,
Dividend Reinvestment Plan ,
Dividend rollover plan ,
Desk (the) ,
Division of labor ,
De-escalation clause ,
De facto ,
Doing business as ,
Durable Power of Attorney ,
Date of maturity ,
Debtor in possession ,
Debtor-in-possession financing ,
Debt retirement ,
Debt service ,
Deed of Release ,
Deed of Trust ,
Default risk ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Defined benefit plan ,
Defined contribution plan ,
Defensive investment strategy ,
Diversifiable risk ,
Dogs of the Dow ,
Depth of market ,
Downside risk ,
Eurodollar certificate of deposit ,
Equity risk premium ,
Escrowed to maturity ,
Event risk ,
Either-or order ,
ECI ,
Employer Cost Index ,
E-mini ,
Exchange of spot ,
Excluded risk ,
Employee Stock Purchase Plan ,
Employee stock repurchase agreement ,
Employee Retirement Income Security Act of 1974 ,
Excess contribution ,
First In First Out ,
Fiscal year ,
Federal Savings and Loan Association ,
Face-amount certificate ,
Flight to quality ,
Flow of funds ,
Fill or kill ,
Front-ending an order ,
Full-service brokerage ,
Forward P/E ,
Factors of production ,
Favorable balance of trade ,
Foreign direct investment ,
Face amount ,
Fee-for-service ,
Form 8-K ,
Form S-1 ,
Friends and family offering ,
Finance company ,
Financial risk ,
Full faith and credit ,
Family of funds ,
Fund of funds ,
Free and clear ,
Federal Insurance Contributions Act ,
Flexible benefit plan ,
Frozen plan ,
Fixed investment trust ,
Free right of exchange ,
Guaranteed Investment Contract ,
General Agreement on Tariffs and Trade ,
Growth and income fund ,
Gather in the stops ,
Hart-Scott-Rodino Act of 1976 ,
Hit the bid ,
House of issue ,
Health Insurance Portability and Accountability Act ,
Holding company ,
Holder in due course ,
Home equity line of credit ,
Highly compensated employee ,
Head and shoulders ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Investment flows ,
In escrow ,
Interest rate risk ,
Investment bill ,
Investment-grade bond ,
Investment letter ,
Investment security ,
Investment value ,
In-house ,
Investment Advisor Act of 1940 ,
Investment bank ,
Investment banker ,
Investment Bankers Association ,
Investment banking ,
Investment banking group ,
Investment Company Act of 1940 ,
In line ,
Investment multiplier ,
Individual policy pension trust ,
Insider Trading sanctions Act of 1984 ,
Internal Rate of Return ,
Indication of interest ,
In intestacy ,
In play ,
In-process research and development ,
Income risk ,
Investment company ,
Investment fund ,
Investment objective ,
Investment policy ,
Investment trust ,
I/O strip ,
Investment property ,
In-service withdrawal ,
Idiosyncratic risk ,
Investment philosophy ,
Imbalance of orders ,
In and out ,
In sympathy ,
In the tank ,
Jointly and severally ,
Jumping the gun ,
Joint and several liability ,
Joint and survivor annuity ,
Joint Stock Company ,
Keogh Plan ,
Last In First Out ,
Lender of last resort ,
Law of one price ,
Limited risk ,
Lending at a rate ,
Limit-on-close order ,
Law of demand ,
Law of supply ,
London International Financial Futures and Options Exchange ,
Limited company ,
Letter of comment ,
Legal risk ,
Line of credit ,
Loan-to-cost ,
Loan-to-value ,
Lock-in ,
Leading the market ,
Limited Liability Company ,
Locked in ,
Long-term gain or loss ,
Level I quotes ,
Mutual company ,
Municipal investment trust ,
Make a market ,
Market if touched order ,
Market on close order ,
Mark-to-market ,
May Day ,
Multiple Listing Service ,
Medium of exchange ,
Marginal propensity to consume ,
Mortgage risk ,
Management company ,
Net investment ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
Null and void ,
Notice of Default ,
Notional principal amount ,
National Association of Real Estate Investment Trusts ,
Non-investment property ,
Non-contributory plan ,
Nondeductible contribution ,
Nonelective contribution ,
Non-insured plan ,
Non-qualified retirement plan ,
Normal retirement age ,
Off the books ,
Office of Thrift Supervision ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Or better ,
Offshore company ,
Opinion of title ,
On account ,
On-the-spot loan ,
Open-end management company ,
Out of the money ,
Old age, survivors, and disability insurance ,
On-balance volume ,
On close ,
On open ,
On the opening ,
Owner-employee ,
Pooling of interests ,
Profit and loss statement ,
Payment-in-kind security ,
Price Value of a Basis Point ,
P&L ,
Periodic payment plan ,
Public company ,
Power of Attorney ,
Prepayment risk ,
Principal amount ,
Principal risk ,
Prioritization of debt ,
Performance-based compensation ,
Pension ,
Pension benefit ,
Pension Benefit Guaranty Corporation ,
Pension fund ,
Pension plan ,
Pension reversion ,
Plan asset ,
Plan sponsor ,
Prototype plan ,
Paid-in capital ,
Paid-in surplus ,
Percent held by institutions ,
Private company ,
Private Investment in Public Equity ,
Preservation of capital ,
Point-and-figure chart ,
Painting the tape ,
Qualified retirement plan ,
Reports and Records ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Risk adjusted return ,
Rating service ,
Real Estate Mortgage Investment Conduit ,
Retire ,
Risk ,
Reading the tape ,
Receive against payment ,
Receive versus payment ,
Regulation D ,
Regulation T ,
Regulation U ,
Round of funding ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Regulated investment company ,
Registered Retirement Savings Plan ,
Reinvestment risk ,
Red herring ,
Registered Company ,
Regulation A ,
Right of first refusal ,
Right of rescission ,
Right to Know ,
Revolving line of credit ,
Right of recourse ,
Rule of 78 ,
Right of redemption ,
Retirement Equity Act of 1984 ,
Risk/return trade-off ,
Risk arbitrage ,
Risk-averse ,
Risk management ,
Risk neutral ,
Risk premium ,
Risk seeking ,
Return on Capital Employed ,
Rate of return ,
Real rate of return ,
Risk capital ,
Selling, General and Administrative Expenses ,
SG&A ,
Savings and Loan ,
Sight letter of credit ,
S&L ,
Securities and Exchange Commission ,
Series EE bond ,
Segregation of securities ,
Sell the book ,
Standard of living ,
Systemic risk ,
Second-to-die insurance ,
Stock life insurance company ,
Stock bonus plan ,
Stock option plan ,
Severally but not jointly ,
Statute of Limitations ,
Statutory investment ,
Sale and leaseback ,
Satisfaction of debt ,
Staggered board of directors ,
Systematic investment plan ,
Selling the spread ,
Savings Incentive Match Plan for Employees ,
Self-directed retirement account ,
Self-employed pension ,
SEP Plan ,
Simplified Employee Pension IRA ,
Single-employer plan ,
Summary plan description ,
Story stock ,
Selling short against the box ,
Shorting against the box ,
S Corporation ,
Short-term gain or loss ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
S&P phenomenon ,
Stop and reverse ,
T-Bill ,
Term to maturity ,
Take a position ,
Trailing P/E ,
Tenancy by the entirety ,
Trust company ,
Truth in Lending ,
Title company ,
Top hat plan ,
The Street ,
Timing the market ,
Taxable wage base ,
Tax base ,
Taxpayer Relief Act of 1997 ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Take a bath ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Unlimited risk ,
Underfunded pension plan ,
Unit Investment Trust ,
Unsystematic risk ,
Unit of trade ,
Unit of trading ,
Voluntary accumulation plan ,
Voluntary contribution ,
Variable ratio plan ,
Waiver of premium ,
Widow-and-orphan stock ,
W-2 Form ,
W formation ,
When, as, and if issued ,
X or XD ,
Year-over-year ,
Year-To-Date ,
Yield to call ,
Yield to maturity ,
Yield to worst ,
Y shares ,
Zero-base budgeting ,
Zero-investment portfolio