Glossary
Terms and Definitions Used in Discussing ERISA Laws and Issues
Below is a list of all the terms used on the site that are specific to ERISA laws and issues. Throughout the text on the site these words are linked to their definitions. Click on any term to learn more. To view more terms, you can click continue after reading each definition to go to the next term.
Glossary Terms
- Accrued Benefit
- Actuarial Assumptions
- Actuarial Equivalence
- Annuity
- Beneficiary
- Defined Benefit Plan
- Defined Contribution Plan
- Determination Letter
- Employer Securities
- Enrolled Actuary
- ERISA
- Highly Compensated Employee; HCE
- Internal Revenue Service
- Key Employee
- Lump Sum Distribution
- Prohibited Transactions
- Prudent-Man Rule
- Qualified Domestic Relations Order; QDRO
- Qualified Joint and Survivor Annuity; QJSA
- Qualified Pre-Retirement Survivor Annuity; QPSA
- Qualified Retirement Plan; Qualified Plan
- Top Heavy Defined Benefit Plan
- Top Heavy Defined Contribution Plan
- Vested Benefits
- Year of Service
