ACRONYMS Flashcards
1
Q
ACP
A
Actual Contribution Percentage
2
Q
ACRS
A
Accelerated Cost Recovery System
3
Q
ACV
A
Actual Cash Value
4
Q
ADP
A
Actual Deferral Percentage
5
Q
ADR
A
American Depository Receipts
6
Q
ADS
A
Alternative Depreciation System
7
Q
AGI
A
Adjusted Gross Income
8
Q
AIME
A
Average Indexed Monthly Earnings
9
Q
AMT
A
Alternative Minimum Tax
10
Q
AMTI
A
Alternative Minimum Taxable Income
11
Q
AOTC
A
American Opportunity Tax Credit
12
Q
APL
A
Automatic Premium Loan
13
Q
APT
A
Arbitrage Pricing Theory
14
Q
ATG
A
Adjusted Taxable Gift
15
Q
AVD
A
Alternate Valuation Date
16
Q
BNA
A
Bureau of National Affairs
17
Q
BOE
A
Business Overhead Expense
18
Q
CAPM
A
Capital Asset Pricing Model
19
Q
CCH
A
Commerce Clearing House
20
Q
CLAT
A
Charitable Lead Annuity Trust
21
Q
CLT
A
Charitable Lead Trust
22
Q
CLUT
A
Charitable Lead Unitrust
23
Q
CML
A
Capital Market Line
24
Q
CMO
A
Collateralized Mortgage Obligations
25
CODA
Cash or Deferred Arrangement
26
COLI
Corporate-Owned Life Insurance
27
COV
Covariance
28
CPI
Consumer Price Index
29
CPI-U
Consumer Price Index for Urban Consumers
30
CPP
Commercial Package Policy
31
CRAT
Charitable Remainder Annuity Trust
32
CRT
Charitable Remainder Trust
33
CRUT
Charitable Remainder Unitrust
34
CV
Coefficient of Variation
35
CY
Current Yield
36
DBO
Death Benefit Only
37
DNI
Distributable Net Income
38
DOD
Date of Death
39
DOL
Department of Labor
40
DOMA
Defense of Marriage Act
41
DRIPs
Dividend Reinvestment Plans
42
EAR
Effective Annual Rate
43
EBSA
Employee Benefit Security Administration
44
EIA
Equity Indexed Annuity
45
EIC
Earned Income Credit
46
EMH
Efficient Market Hypothesis
47
ESA
Education Savings Account
48
ESOP
Employee Stock Ownership Plan
49
ESPP
Employee Stock Purchase Plan
50
ESRD
End Stage Renal Diseae
51
ETE
Education, Training, and Experience
52
FCFE
Free Cash Flow to Equity
53
Fed
Federal Reserve Bank
54
FFCB
Federal Farm Credit Bank
55
FHFA
Federal Housing Finance Agency
56
FHLB
Federal Home Loan Bank
57
FHLMC
Freddie Mac
58
FICA
Federal Insurance Contributions Act
59
FINRA
Financial Industry Regulatory Authority
60
FLP
Family Limited Partnershp
61
FMV
Fair Market Value
62
FNMA
Fannie Mae
63
FOMC
Federal Open market Committee
64
FPDA
Flexible Premium Deferred Annuity
65
FRA
Full Retirement Age
66
FUTA
Federal Unemployment Tax Act
67
ACE
Adjusted Current Earnings
68
GDP
Gross Domestic Product
69
GLWB
Guaranteed Lifetime Withdrawal Benefit
70
GMAB
Guaranteed Minimum Accumulation Benefit
71
GMIB
Guaranteed Minimum Income Benefit
72
GMWB
Guaranteed Minimum Withdrawal Benefit
73
GNMA
Ginnie Mae (Government National Mortgage Association)
74
GRAT
Grantor Retained Annuity Trust
75
GRIT
Grantor Retained Interest Trust
76
GRUT
Grantor Retained Unitrust
77
GSTT
Generation Skipping Transfer Tax
78
HCE
Highly Compensated Employee
79
HELOC
Home Equity Line of Credit
80
HEMS
Health, Education, Maintenance, and Support
81
HPR
Holding Period Return
82
HRA
Health Reimbursement Account
83
ILIT
Irrevocable Life Insurance Trust
84
IPO
Initial Public Offering
85
IRB
Internal Revenue Bulletin
86
IRC
Internal Revenue Code
87
IRD
Income in Respect to Decedent
88
ISO
Insurance Service Office
89
ISO
Incentive Stock Option
90
JTWROS
Joint Tenancy with Rights of Survivorship
91
LEAPS
Long Term Equity Anticipation Securities
92
LESOP
Leveraged Employee Stock Option Plan
93
LIBOR
London Interbank Offered Rate
94
LLC
Lifetime Learning Credit
95
LLC
Limited Liability Company
96
LLP
Limited Liability Partnership
97
MACRS
Modified Accelerated Cost Recovery System
98
MEC
Modified Endowment Contract
99
MLP
Master Limited Partnership
100
NAIC
National Association of Insurance Commissioners
101
NASD
National Association of Securities Dealers
102
NAV
Net Asset Value
103
NCUSIF
National Credit Union Share Insurance Fund
104
NOI
Net Operating Income
105
NOL
Net Operating Loss
106
NPV
Net Present Value
107
NQSO
Non-qualified Stock Option
108
NRA
Normal Retirement Age
109
NUA
Net Unrealized Appreciation
110
OASDI
Old Age Survivor and Disability Insurance
111
OCC
Options Clearing Corporation
112
OID
Original Issue Discount
113
PAP
Personal Auto Policy
114
PBGC
Pension Benefit Guaranty Corporation
115
PEG
Price Earnings Growth
116
PIA
Primary Insurance Amount
117
PIF
Pooled Income Fund
118
PITI
Principal, Interest, Taxes, and Insurance
119
PLR
Private Letter Ruling
120
PLUP
Personal Liability Umbrella Policy
121
POA
Power Of Appointment
122
POD
Pay on Death
123
PPI
Producer Price Index
124
PSC
Public Service Corporation
125
PTEs
Prohibited Transactions Exemptions
126
PTP
Publicly Traded Partnership
127
QACA
Qualified Automatic Contribution Arrangement
128
QDOT
Qualified Domestic Trust
129
QJSA
Qualified Joint and Survivor Annuity
130
QPRT
Qualified Personal Residence Trust
131
QPSA
Qualified Pre-retirement Survivor Annuity
132
QSBS
Qualified Small Business Stock
133
QTIP
Qualified Terminable Interest Property
134
QTP
Qualified Tuition Program
135
REIT
Real Estate Investment Trust
136
RELP
Real Estate Limited Partnership
137
REMIC
Real Estate Mortgage Investment Conduit
138
RIA
Research Institute of America
139
RIA
Registered Investment Advisor
140
ROA
Return On Assets
141
ROE
Return On Equity
142
SAR
Stock Appreciation Rights
143
SAR
Summary Annual Reports
144
SARSEP
Salary Reduction SEP Plan
145
SCIN
Self Canceling Installment Note
146
SEOG
Supplemental Educational Opportunity Grant
147
SEP
Simplified Employee Pension
148
SERP
Supplemental Executive Retirement Plan
149
SIMPLE
Savings Incentive Match Plan for Employees
150
SIPC
Securities Investor Protection Corporation
151
SML
Securities Market Line
152
SMM
Summary of Material Modification
153
SPD
Summary Plan Discription
154
SPDA
Single Premium Deferred Annuity
155
SPIA
Single Premium Immediate Annuity
156
STRIPS
Separate Trading of Registered Interest and Principal of Securities
157
TAM
Technical Advice Memorandum
158
TCMP
Taxpayer Compliance Management Program
159
TEY
Taxable Equivalent Yield
160
TIPS
Treasury Inflation-Protected Securities
161
TOD
Transfer On Death
162
TSA
Tax Sheltered Annuity
163
TVA
Tennessee Valley Authority
164
TVM
Time Value of Money
165
TWB
Taxable Wage Base
166
UBTI
Unrelated Business Taxable Income
167
UCR
Usual, Customary, and Reasonable
168
UGMA
Uniform Gift to Minors Act
169
UIT
Unit Investment Trust
170
UTMA
Uniform Transfer to Minor Act
171
VEBA
Voluntary Employees' Beneficiary Association
172
WRR
Wage Replacement Ratio
173
YTC
Yield To Call
174
YTM
Yield To Maturity
