Tax

Tag: RA

  • Rabbi Trust

    Rabbi Trust means:a form of irrevocable grantor trust named for the first person to obtain a letter ruling on it. The main advantage of a Rabbi trust is the assurance to employees that their nonqualified benefits will be paid to them by their employer (e.g., in case of a hostile […]

  • Ratio Percentage Test

    Ratio Percentage Test means:a coverage test to determine whether a qualified retirement plan is discriminatory….

  • Raffle Income

    Raffle Income means:income taxable as other income. See also the entries Income Tax and State Income Tax in the American Encyclopedia of Law….

  • Ratable

    Ratable means:proportional; capable of estimation; taxable; pro rata according to some measure that fixes proportions. A ratable estate is a taxable estate….