A distribution from an IRA, qualified plan, 403(b) plan or 457 plan that is eligible to be rolled over to another eligible retirement plan. Often, an eligible rollover distribution occurs when an individual leaves the service of an employer. The rollover rules allow the individual to bring the assets to their IRAs or a retirement plan at a new employer.
A contribution arrangement of an employer-sponsored retirement plan under which participants can choose to set aside part of their pretax compensation as a contribution to the plan. Also known as "salary-deferral" or "salary-reduction contributions". When making these contributions, employees defer the tax on the money until it is distributed to them.
A foreigner who is a permanent resident of the country in which he or she resides but does not have citizenship. To fall under this classification in the U.S., you need to either currently have a green card or have had one in the last calendar year. You also fall under the U.S. classification of resident alien if you have been in the U.S. for more than 31 days during the current year along with having been in the U.S. for at least 183 days over a three-year period that includes the current year. Resident and non-resident aliens have different filing advantages and disadvantages. For example, a resident alien can use foreign tax credits, whereas a non-resident cannot. However, in general, a resident alien is subject to the same taxes as a U.S. citizen, while a non-resident alien only pays tax on income that is generated within the U.S, not including capital gains.
A savings plan for higher education. Parents and guardians are allowed to make nondeductible contributions to an education IRA for a child under the age of 18. The education IRA is now refered to as the Coverdell ESA. The funds in an education IRA can be withdrawn tax free when they are needed for educational purposes.
A nonrefundable federal tax credit implemented in 1981 as an incentive for businesses and other entities to increase their research and development activities. Individuals, estates, trusts, organizations, partnerships and corporations are all eligible to claim the credit using IRS Form 6765, Credit for Increasing Research Activities. only certain types of research expenditures are eligible for the credit; these are called "qualified research expenses." Qualified research expenses discover technological information that improves an item's performance or functionality, as opposed to its superficial characteristics. To be eligible for the credit, companies must increase their research spending from one tax year to the next (with a few exceptions, such as energy research). Research in the social sciences, arts and humanities is not eligible for the credit.
The removal of funds from a fixed-term investment before the maturity date, or the removal of funds from a tax-deferred investment account or retirement savings account, such as an IRA or 401(k) before a prescribed time. Early withdrawal could be anything earlier than the account owner's attainment of a prescribed minimum age requirement, or the maturity of a fixed-term investment, such as a certificate of deposit (CD). When an early withdrawal is made, the investor usually incurs an early withdrawal fee, which acts as a deterrent to frequent withdrawals before the end of the early withdrawal period. As such, an investor would usually only opt for early withdrawals if there were pressing financial concerns that warranted it, or if he or she had a markedly better use for the funds.
Property that is involuntarily seized by a governmental authority for any reason. Requisitioned property can be taken for a number of reasons relating to furtherance of the public good. It can be of any type, including real estate, vehicles, machinery, office equipment or even personal property. Requisitioned property can be treated as an involuntary conversion. Property sold under the threat of requisition can also be treated as a conversion if the threat is believed to be genuine and imminent. However, the threat of requisition must be confirmed by an actual governmental official and cannot be derived solely from a public announcement. In most cases, the requisition will be presented as a formal written demand.
A term that can refer to any charge for admission. However, it is commonly used in reference to continuing-care retirement communities (CCRCs). Rather than purchase a unit in a CCRC, residents typically pay a high entrance fee and monthly payments. The entrance fee is paid in exchange for services provided at the CCRC, such as nursing care throughout the lifetime of the resident. In terms of investment, the longer you live the more services you use up and, therefore, you make better use of the entrance fee. There are many financial, legal and medical issues to consider when choosing a CCRC. It is recommended that residents, their families and/or professional advisors research a prospective CCRC thoroughly before the entrance fee commitment is made.
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