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39 Cards in this Set

  • Front
  • Back
SRM
Summary Review Memorandum
GIC
Guaranteed Investment Contract
VCP
Voluntary Compliance Program
PM
planning materiality
TE
tolerable error
GUST
“GUST” is an acronym that stands for a series of four recent tax laws. GATT, USERRA, SBJPA, & TRA 97
EGTRRA
Economic Growth an Tax Relief Reconciliation Act of 2001.
SPD
summary plan descriptions
VEBA
Voluntary Employees’ Beneficiary Association
ERISA
Employee Retirement Income Security Act
GATT
The Uruguay Round Agreements Act
USERRA
Uniformed Services Employment and Reemployment Rights Act of 1994
SBJPA
Small Business Job Protection Act of 1996
TRA 97
Taxpayer Relief Act of 1997
RAA 98
Restructuring and Reform Act of 1998
CRA 2000
Community Renewal Tax Relief Act of 2000
HCE
Highly Compensated Employees
DB Plans
Defined Benefit Plans
DC Plans
Defined Contribution Plans
IRA
Individual Retirement Account
PPA
Pension Protection Act
PY
Plan Year
EIN
Employer Identification Number
FSO
A group of organizations consisting of a service organiation
ADP
Average Deferral Percentage
ACP
Average Contribution Percentage
QNEC
qualified non-elective contribution
ESOP
employee stock ownership plan
QDRO
Qualified Domestic Relations Order
UBTI
Unrelated Business Taxable Income
IBNR
Incurred But Not Reported
BFR
benefit, right and feature
ISO
Incentive Stock Option
NSO
Nonqualified Stock Option
SAR
Stock Appreciation Rights
SERP
Supplemental Executive Retirement Plan
PBGC
Pension Benefit Guaranty Corp.
LTIP
Long Term Incentive Plan
AJCA
American Jobs Creation Act