Examlex
Broadbanding refers to collapsing many traditional salary grades into a few wide salary bands.
Disallowed Portion
The part of a deduction or credit that cannot be used to offset tax liability due to various limitations or restrictions imposed by tax laws.
Qualified Pension Plan
A retirement plan that meets specific IRS guidelines to offer certain tax advantages, such as tax-deferred growth on earnings within the plan.
Annuity
An investment instrument offering a series of regular payments to a person, usually implemented as a component of retirement planning.
Coverdell Education Savings Account
A tax-advantaged savings account designed to pay for education expenses from kindergarten through post-secondary.
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