Tag: RA
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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 […]
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Ratio Percentage Test
Ratio Percentage Test means:a coverage test to determine whether a qualified retirement plan is discriminatory….
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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….
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Ratable
Ratable means:proportional; capable of estimation; taxable; pro rata according to some measure that fixes proportions. A ratable estate is a taxable estate….