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