Under ERISA, an employee retirement plan in which each participant has a separate account — funded by the employee’s contributions and the employer’s contributions (usu. in a preset amount) — and each participant’s benefits are based solely on what has accumulated in the participant’s account. 29 USCA § 1002(34). — Also termed defined-contribution pension plan; […]
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investor. 1. A buyer of a security or other property who seeks to profit from it without exhausting the principal. 2. Broadly, a person who spends money with an expectation of earning a profit. accredited investor. An investor treated under the Securities Act of 1933 as being knowledgeable and sophisticated about financial matters, esp. because
abeyance ([schwa]-bay-[schwa]nts), n. 1. Temporary inactivity; suspension. 2. Property. A lapse in suc-cession during which no person is vested with title. — abeyant, adj. “Abeyance, from the French bayer, to expect, is that which is in expectation, remembrance, and intendment of law. By a principle of law, in every land there is a fee simple
moratorium (mor-[schwa]-tor-ee-[schwa]m). 1. An authorized postponement, usu. a lengthy one, in the deadline for paying a debt or performing an obligation. 2. The period of this delay. 3. The suspension of a specific activity. Pl. moratoriums; moratoria.
qualifying event. Any one of several specified occasions that, but for the continuation-of-coverage provisions under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), would result in a loss of benefits to a covered employee under a qualified benefit plan. • These occasions include employment termination, a reduction in work hours, the employee’s separation or
止付令（支票） 英语：stop payment order (checks) 法语：opposition (à un chèque) 德语：Schecksperre 意大利语：fermo su assegno, ordine di sospendere il pagamento 西班牙语：orden de suspensión del pago
退休，清偿(债务) 英语：retirement (persons/debt) 法语：retraite/rem- boursement 德语：Pensionierung/Rückzahlung 意大利语：pensionamento/riscatto, rimborso di debiti 西班牙语：jubilación, retiro/pagar, amortizar