Glossary and Quick Links


This Glossary has been developed by the Pension Benefit Guarantee Corporation*, A U. S. Government Agency and is the most in-depth glossary available relating to pensions.

*The definitions in this glossary are simplified. Some are PBGC-specific in their usage. None of the definitions takes precedence over legislation, regulations, or specific interpretations or rulings.

This Glossary has been developed by the U.S. Department of Labor, Employee Benefits Security Administration* (EBSA).

It is an overview of different retirement plans, and includes a link (see below) to:

‘Frequently Asked Questions about Cash Balance Plans.’

*This publication has been developed by the U.S. Department of Labor, Employee Benefits Security Administration (EBSA). To view this and other publications, visit the agency’s Website at dol.gov/ebsa.

This Glossary is excerpted from the, “Benefits and Compensation Glossary”* and was customized with Split-Funded DB Plans as the focus.

*Excerpted from Benefits and Compensation Glossary, 12th Edition, copyright 2010, International Foundation of Employee Benefit Plans, Brookfield, Wis. Copies of the book are available for purchase by calling 888-334-3327,
option 4. 

This Glossary has been developed by the Internal Revenue Service* (IRS). It is an overview of retirement plans, plan participants, and employee definitions.

*This publication has been developed by the Internal Revenue Service (IRS). To view this and other publications, visit the agency’s Website at irs.gov.


Quick Links

Defined Benefit Plan Overview from the IRS:

26 U.S. Code § 162 – Trade or business expenses: (from the Cornell University Law School)

Section 162. – Trade or Business Expense: (IRS.gov PDF version)

26 U.S. Code § 401 – 416 Qualified Pension, Profit-sharing Plans – Special rules for top-heavy plans: (from the Cornell University Law School)

Questions and answers on top-heavy plans: (from the Cornell University Law School)

Choosing a Retirement Plan: Defined Benefit Plan (2015):

Deadline Extended For Pre-Approved Defined Benefit Plans:

Society of Actuaries—The SOA enhances the ability of actuaries to be trusted financial and business on problems involving uncertain future events. (Check out the Professional Development Tab)

IRS.gov has a great YouTube Channel where you can find webinars and videos on the latest finance and tax law news:

Our LinkedIn Corporate Page has up to date news on all aspects of the pension industry. Search “PensionQuote Inc.” in your LinkedIn account on:

Our Twitter Page has a variety or articles ranging from management, sales, retirement, finance, and pensions. Check us out at:

TEDxWallStreet—Not-for-profit forum for sharing ideas worth spreading in the Wall Street Community:

A Guide to Split Funded Defined Benefit Plans from, Brian K. Adams and Associates:

About Us

We are pioneers in retirement planning, featuring tax-advantaged defined benefit pension plans as exit strategies for high net worth clients. We partner with top industry Advisers to bring their clients preferred solutions to achieve large income tax deductions.


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