11 Results for Tag: participants

Cafeteria Plan

DefinitionA cafeteria plan is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. Its name comes from the earliest such plans t

Qualified Pre-Retirement Survivor Annuity (QPSA)

Qualified Pre-Retirement Survivor Annuity (QPSA) What is 'Qualified Pre-Retirement Survivor Annuity - QPSA' A death benefit that is paid to the surviving spouse of a deceased employee. If

Value Engineering

DefinitionValue engineering is a systematic method to improve the "value" of goods or products and services by using an examination of function. Value, as defined, is the ratio of function t

General Agreements To Borrow (GAB)

General Agreements To Borrow (GAB) What is 'General Agreements To Borrow - GAB' A borrowing/lending medium for members of the Group of Ten. Members of the lending country deposit funds int

Defined-Contribution Plan

DefinitionA defined contribution plan is a type of retirement plan in which the employer, employee or both make contributions on a regular basis. Individual accounts are set up for participa

Large Value Transfer System (LVTS)

Large Value Transfer System (LVTS) What is 'Large Value Transfer System - LVTS' An electronic wire payment system in Canada, facilitating the transfer of funds between large financial inst

Qualified Joint And Survivor Annuity (QJSA)

Qualified Joint And Survivor Annuity (QJSA) What is 'Qualified Joint And Survivor Annuity - QJSA' An annuity payment from a qualified plan or 403(b) account that provides a life annuity to

Earnings Call

DefinitionAn earnings call is a teleconference, or webcast, in which a public company discusses the financial results of a reporting period]. The name comes from earnings per share, the bott

ECN Broker

ECN Broker What is an 'ECN Broker' An ECN broker is a forex financial expert who uses electronic communications networks (ECNs) to provide its clients direct access to other participants i


OTC Over-the-counter (OTC) refers to the process of how securities are traded for companies not listed on a formal exchange. Securities that are traded over-the-counter are traded via a dea
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