DefinitionKey employee, in U.S. Internal Revenue Service terminology, is an employee classification used when determining if company-sponsored qualified retirement plans, including 401 defin

Killer Bees What is 'Killer Bees' An individual or firm that helps a company fend off a takeover attempt. A killer bee uses defensive strategies to keep an attempted hostile takeover from

DefinitionThe Kellogg School of Management is the business school of Northwestern University in Evanston, Illinois, with additional campuses in downtown Chicago, Illinois and Miami, Florida.

Kiting What is 'Kiting' Kiting is the act of misrepresenting the value of a financial instrument for the purpose of extending credit obligations or increasing financial leverage. 2. A fr

DefinitionIn economics, Kondratiev waves are hypothesized cycle-like phenomena in the modern world economy. Kondratiev Wave What is 'Kondratiev Wave' An economic theory created by Soviet e

DefinitionThe Kagi chart is a chart used for tracking price movements and to make decisions on purchasing stock. It differs from traditional stock charts such as the Candlestick chart by bei

DefinitionThe kiddie tax rule exists in the United States of America and can be found in Internal Revenue Code § 1, which "taxes certain unearned income of a child at the parent's marginal

KYD (Cayman Islands Dollar) What is 'KYD' The currency abbreviation or currency symbol for the Cayman Islands dollar (KYD), the currency for the Cayman Islands. The Cayman Islands dollar i

Knock-Out Option What is a 'Knock-Out Option' A knock-out option is an option with a built-in mechanism to expire worthless if a specified price level is exceeded. A knock-out option sets

Health Savings Account (HSA) What is a 'Health Savings Account - HSA' A Health Savings Account (HSA) is an account created for individuals who are covered under high-deductible health plan