Elective Deferrals
Eligible Exempt Organization Plan
Eligible State/Local Plan
Employer Securities
Equally Stepped Joint & Survivor Annuity
ESOP
Exclusion Percentage
Expected Return

FERS
Five-Year Rule
Fixed Term Annuity
Funded Nonqualified Plan

Income in Respect of a Decedent
Individual Retirement Account
Individual Retirement Annuity
Inherited IRA
Inherited Roth IRA
IRA

Life Expectancy Rule

Modified Adjusted Gross Income
Money Purchase Pension Plan

NAIC
Net Investment Income
Net Unrealized Appreciation
Non-Annuity Distributions (or Non-Annuity Payments
Non-Reimbursement Payments
Nonresident Alien
Nonstatutory Stock Option
NTQR Contribution
NUA

Ordinary Joint & Survivor Annuity
Ordinary Life Annuity

Participant
Pension Plan
Per Diem Limitation
Plan Program
Profit-Sharing Plan
Prohibited Transactions

QDRO
QGEBA
QJSA
QLAC
QOSA
QLC Insurance
QPSA
QTIP Election
Qualified Long-Term Care Services
Qualified Church Plan
Qualified Disclaimer
Qualified Governmental Plan
Qualified Retirement Plan
Qualified Rollover Contributions
Qualified Viatical Arrangement
Railroad Retirement Benefits: Tier 1
Railroad Retirement Benefits: Tier 2
RBD
Required Beginning Date
Resident Alien
Retired
Retiree
Rollover IRA
Roth IRA

Section 401(k) Plan
Section 403(b) Plans
Section 736 Payments
Self-Employed Individual
SEP
Simple IRA
Social Security Benefits
Split-Dollar Arrangement
Split-Dollar Loan
Spouse
Stepped Joint & Survivor Annuity
Stock Bonus Plan

Tax-Favored Employer Plans
Tax-Favored Plans or Arrangements (or Tax-Favored Retirement Plans)
Temporary Life Annuity
TQR Contribution
Traditional IRA
Trusteed IRA
TSA
TSP

Unfunded Nonqualified Plan
Unrestricted Section 403(b) Plan
U.S. Military