Pension reversion
The termination of a Pension plan, undertaken by a company with an overfunded Pension plan in Order to reclaim the surplus Asset.
Semi Related Terms: 543 CLICK HERE TO VIEW
10-K,
401(k) plan,
403(b) plan,
457 plan,
Active asset,
Alternative assets,
Asset,
Asset/equity ratio,
Available assets,
Asset management account,
Accrual of discount,
Amortization of premium,
Asset-backed security,
Asset swap,
At par,
All or any part,
Alternative order,
At best,
At call,
Automated Order Entry System,
Automatic reinvestment plan,
At risk,
Asset acquisition,
Asset class,
Asset financing,
Add-on service,
Abstract of title,
Action to quiet title,
As is,
Assignment to creditors,
Attorney in fact,
Amortization term,
Asset-based finance,
Asset-based lending,
Asset conversion loan,
Assignment of mortgage,
Aggressive growth fund,
A shares,
Asset allocation fund,
Assets under management,
Asset turnover,
Automatic investment plan,
At the money,
Age-weighted plan,
Across the board,
Additional paid-in capital,
Against the box,
At the bell,
At the close,
At the figure,
At the full,
At the market,
At the opening order,
Away from the market,
Below the line,
Books of final entry,
Books of original entry,
Bank holding company,
Banking Act of 1933,
Balanced fund,
Bid-to-cover ratio,
Blend fund,
Bond fund,
Bureau of Public Debt,
Brought over the wall,
Buying on margin,
Buy limit order,
Buy minus order,
Buy on close,
Buy on opening,
Buy order,
Buy stop order,
Buy the book,
Balance of payments,
Board of Governors,
Breaking the syndicate,
Bill of exchange,
Bill of sale,
Breach of trust,
By the book,
Bank term loan,
B shares,
Breadth-of-market theory,
Beat the gun,
Capital asset,
Cash asset ratio,
Cost Of Goods Sold,
Cost of sales,
Credit order,
Central assets account,
Certificate of Participation,
Committee on Uniform Securities Identification Procedures,
Code of procedure,
Contingency order,
Contingent order,
Capitalization of income,
Cost of Living Adjustment,
Cost-of-living index,
Council of Economic Advisers,
Chasing the market,
Cheapest to deliver,
Chicago Board of Trade,
Claim,
Convertible term insurance,
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,
Capital appreciation fund,
Clone fund,
Closed-end fund,
Closed-end investment company,
Closed fund,
Crossover fund,
C shares,
Class of options,
Close to the money,
Certificate of Occupancy,
Cloud on title,
Cafeteria plan,
Cash-balance plan,
Cash or Deferred Arrangement,
Collectively bargained plan,
Capital Asset Pricing Model,
Class A Shares,
Class B Shares,
Crash of 1929,
Crash of 1987,
Constant dollar plan,
Coefficient of determination,
Certificate of delivery,
Close a position,
Cornering the market,
Curbs in,
Deposit in transit,
Date of issue,
Date of payment,
Day order,
Designated Order Turnaround,
Discretionary order,
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,
Decreasing term life,
De-escalation clause,
De facto,
Doing business as,
Durable Power of Attorney,
Date of maturity,
Debtor in possession,
Debtor-in-possession financing,
Deed of Release,
Deed of Trust,
Discharge of bankruptcy,
Discharge of lien,
Due-on-sale clause,
Dual-purpose fund,
Deep in the money,
Deep out of the money,
Deed of Surrender,
Department of Housing and Urban Development,
Defined benefit plan,
Defined contribution plan,
Distress termination,
Dogs of the Dow,
Depth of market,
Earning asset,
Economic surplus,
Eurodollar certificate of deposit,
Escrowed to maturity,
Either-or order,
Earned surplus,
E-mini,
Exchange of spot,
Employee Stock Purchase Plan,
Enhanced index fund,
Environmental fund,
Equity fund,
Exchange fund,
Employee Retirement Income Security Act of 1974,
Financial asset,
First In First Out,
Fixed asset,
Flight to quality,
Flow of funds,
Fill or kill,
Front-ending an order,
Fund supermarket,
Forward P/E,
Factors of production,
Favorable balance of trade,
Form 8-K,
Form S-1,
Fund,
Finance company,
Funded debt,
Family of funds,
Focused fund,
Fund family,
Fund manager,
Fund of funds,
Flexible benefit plan,
Frozen plan,
Free right of exchange,
General Agreement on Tariffs and Trade,
Global fund,
Growth and income fund,
Growth fund,
Gather in the stops,
Hidden asset,
Hart-Scott-Rodino Act of 1976,
Hit the bid,
House of issue,
Holding company,
Holder in due course,
Home equity line of credit,
Hedge fund,
Hammering the market,
Held at the opening,
Holding the market,
Inactive asset,
Intangible asset,
In escrow,
Intermediate-term,
In-house,
Investment Advisor Act of 1940,
Investment Company Act of 1940,
In line,
International Monetary Fund,
Individual policy pension trust,
Insurance claim,
Insider Trading sanctions Act of 1984,
Internal Rate of Return,
Indication of interest,
In intestacy,
In play,
In-process research and development,
Income fund,
Index fund,
Institutional fund,
International fund,
Investment company,
Investment fund,
I/O strip,
In-service withdrawal,
Imbalance of orders,
In and out,
In sympathy,
In the tank,
Jumping the gun,
Joint Stock Company,
Keogh Plan,
Last In First Out,
Lender of last resort,
Law of one price,
Long-term,
Lending at a rate,
Limit-on-close order,
Limit order,
Limit order book,
Limit order information system,
Law of demand,
Law of supply,
Limited company,
Level term insurance,
Long-term care insurance,
Long-term debt,
Long-Term Equity Anticipation Securities,
Letter of comment,
Legal assets,
Line of credit,
Loan-to-cost,
Loan-to-value,
Lock-in,
Long-term mortgage,
Lifecycle fund,
Load fund,
Long-term lease,
Leading the market,
Limited Liability Company,
Locked in,
Long-term gain or loss,
Level I quotes,
Money order,
Mutual company,
Medium-term,
Medium-term bond,
Municipal bond fund,
Muni fund,
Make a market,
Market if touched order,
Market on close order,
Market order,
Mark-to-market,
Medium of exchange,
Marginal propensity to consume,
Money at call,
Management company,
Mutual fund,
Mutual fund custodian,
Mutual fund symbol,
Net current assets,
Net quick assets,
Net surplus,
Net tangible assets,
Noncurrent asset,
Non-financial asset,
Negotiable certificate of deposit,
Negotiable Order of Withdrawal,
Notice of Sale,
National Association of Securities Dealers,
National Association of Securities Dealers Automated Quotations system,
No limit order,
Nominal asset,
Net Asset Value,
Nonperforming asset,
Notice of Default,
National Association of Real Estate Investment Trusts,
Non-contributory plan,
Non-insured plan,
Non-qualified retirement plan,
Off the books,
Other current assets,
Other long term liabilities,
Office of Thrift Supervision,
Out-of-favor,
Over-the-Counter,
Off-floor order,
On-floor order,
On margin,
Open order,
Or better,
Order,
Order flow,
Order ticket,
Offshore company,
Opinion of title,
On account,
On-the-spot loan,
Open-end fund,
Open-end management company,
Option income fund,
Out of the money,
On-balance volume,
On close,
On open,
On the opening,
Order book official,
Order imbalance,
Pooling of interests,
Payment-in-kind security,
Premium over bond value,
Premium over conversion value,
Price Value of a Basis Point,
Payment for order flow,
P&L,
Periodic payment plan,
Public company,
Pour-over will,
Power of Attorney,
Prioritization of debt,
Pooled fund,
Prime rate fund,
Publicly-traded fund,
Pure index fund,
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,
Painting the tape,
Plus tick,
Plus tick rule,
Quick assets,
Qualified retirement plan,
Real asset,
Return of capital,
Return on Capital,
Return on Invested Capital,
Return on Total Assets,
Reading the tape,
Regulation D,
Regulation T,
Regulation U,
Round of funding,
Rules of Fair Practice,
Rate of exchange,
Reciprocal of European terms,
Regulated investment company,
Regional fund,
Registered Retirement Savings Plan,
Registered Company,
Regulation A,
Reverse Take-Over,
Right of first refusal,
Right of rescission,
Right to Know,
Revolving line of credit,
Right of recourse,
Roll over,
Rule of 78,
Right of redemption,
Retirement Equity Act of 1984,
Return on Capital Employed,
Rate of return,
Real rate of return,
SG&A,
Stranded asset,
Surplus,
Savings Association Insurance Fund,
Short-term reserves,
Sight letter of credit,
S&L,
Short-term,
Sinking fund,
Segregation of securities,
Sell limit order,
Sell order,
Sell plus,
Sell the book,
Significant order,
Small Order Execution System,
Split order,
Stop-limit order,
Stop order,
Standard of living,
Second-to-die insurance,
Stock life insurance company,
Stock bonus plan,
Stock option plan,
Statute of Limitations,
Satisfaction of debt,
Staggered board of directors,
Sector fund,
Series fund,
Socially responsible fund,
Specialized fund,
Specialty fund,
Stock fund,
Systematic investment plan,
Selling the spread,
Savings Incentive Match Plan for Employees,
Self-employed pension,
SEP Plan,
Simplified Employee Pension IRA,
Single-employer plan,
Summary plan description,
Selling short against the box,
Shorting against the box,
S Corporation,
Short-term gain or loss,
Subchapter M,
Subchapter S Corporation,
Scale order,
Schedule C,
Securities Act of 1933,
Securities Acts Amendments of 1975,
Securities Exchange Act of 1934,
Seek a market,
S&P phenomenon,
Tangible asset,
Total assets,
Term CD,
T-Bill,
Term,
Term bond,
Term to maturity,
Take a position,
Time order,
Trailing P/E,
Trade surplus,
Take delivery,
Term insurance,
Total asset turnover,
Tenancy by the entirety,
Trust company,
Trust fund,
Term deposit,
Termination Statement,
Term loan,
Truth in Lending,
Tax-free bond fund,
Tax-managed fund,
Term trust,
Tenancy at will,
Title company,
Top hat plan,
The Street,
Timing the market,
Taxpayer Relief Act of 1997,
Tax Reform Act of 1986,
Tax Reform Act of 1993,
Take a bath,
Take profits,
Term repo,
Term sheet,
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,
Underfunded pension plan,
Unit of trade,
Unit of trading,
Voluntary accumulation plan,
Variable ratio plan,
With interest,
World fund,
Waiver of premium,
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-plus tick