The IRA rollover provision allows individuals receiving lump-sum payments from their employer's pension or profit-sharing plan to transfer these funds into an IRA investment plan within 60 days, tax-free. However, if funds aren't transferred directly to an eligible plan, 20% of the distribution is withheld by the payor.
An in-depth understanding of the classification of industries, focusing on companies that produce and distribute goods and services, excluding utilities, transportation companies, and financial service companies.
An in-depth understanding of Industrial Development Bonds (IDBs), their definitions, types, special considerations, examples, historical context, and related terms.
Industrial Production is a monthly statistic released by the Federal Reserve Board (FRB), detailing the total output of all U.S. factories and mines. It serves as a key economic indicator.
An in-depth look at Industrial Revenue Bonds (IRBs), their functionalities, types, historical context, and regulatory aspects.
A comprehensive guide to understanding market inefficiencies, their causes, and implications for investors.
An in-depth exploration of inelastic supply and demand within the framework of elasticity, encompassing definitions, formulas, types, examples, and related concepts.
Inelasticity refers to the characteristic of certain goods or services where the quantity demanded or supplied is relatively unresponsive to changes in price.
An analysis of the infant industry argument, reasons for protectionist policies, and implementation examples.
A comprehensive overview of Inferior Goods, their characteristics, examples, and economic implications.
Inflation Accounting addresses the impact of inflation on financial statements, offering a clearer view of a company's financial health. The Financial Accounting Standards Board (FASB) mandates major companies to provide supplementary information reflecting the effects of inflation.
An inflation hedge is an investment designed to protect against the loss of purchasing power due to inflation. Traditional inflation hedges include gold and real estate, although growth in stocks can also offset inflation in the long run.
A detailed guide on inflation rate, its significance in the economy, primary U.S. indicators such as the Consumer Price Index (CPI) and the Producer Price Index (PPI), historical context, and FAQs.
Comprehensive overview of Inflation-Indexed Securities including definitions, types, historical context, applicability, and related terms.
A detailed explanation of the inflationary gap, its causes, consequences, and related economic concepts.
An inflationary spiral refers to an episode of inflation in which price increases occur at an increasing rate, and currency rapidly loses value.
Explore the concept of Information Return, its significance in tax reporting, and examples such as Forms 1099 and W-2. Understand its purpose and implications for taxpayers and the IRS.
A comprehensive overview of inheritance, the transfer of real or personal property to heirs by will or intestacy, including legal implications, federal estate tax considerations, and the absence of federal income tax on the inheritance received by heirs.
Inheritance tax is a state tax levied on the value of property passing to an heir. Unlike the estate tax, it is calculated based on what the heir receives, not the total value of the decedent's estate.
An Initial Public Offering (IPO) represents a corporation's first offering of stock to the public. This significant event in the business lifecycle allows companies to raise capital from public investors.
An in-depth exploration of IM insurance, covering its definition, historical context, types, applicability, and related terms.
An in-depth exploration of Inland Marine Insurance, its scope, types, special considerations, examples, and historical context.
A comprehensive guide to understanding Input-Output Tables, their structure, uses, types, and applications in economic analysis.
Understanding the concept of inside information in corporate affairs, which involves confidential knowledge about a company's situation that hasn't been disclosed to the public. This includes regulations preventing insiders from trading based on such information.
An insider is a person whose opportunity to profit from their position of power in a business is limited by law to safeguard the public good. Both federal securities acts and state blue-sky laws regulate stock transactions of individuals with access to inside information about a corporation.
Insider trading involves trading a public company's stock or other securities by individuals with access to non-public, material information about the company. This practice is illegal and provides an unfair advantage to those with insider knowledge.
A provision in reinsurance contracts determining the reinsurance company's liability even if the primary insurer becomes insolvent.
Understanding the concept of installment in general terms and its specific application in finance including how it works with debts, mortgages, and revolving credit.
An installment contract is a contract in which obligations such as paying money, delivering goods, or rendering services are divided into a series of successive performances.
Comprehensive explanation of Installment Land Sales Contracts, their uses, mechanisms, and implications in real estate transactions.
An installment sale involves the agreement that purchased goods or services will be paid for in fractional amounts over a specified period of time, commonly applied in real estate transactions.
A detailed exploration of the mathematical factor derived from compound interest functions to determine the level periodic payment needed to retire a $1 loan within a specific time frame.
An in-depth look at Institutional Investors: their types, roles, and impact on financial markets, including mutual funds, banks, insurance companies, pension funds, labor union funds, corporate profit-sharing plans, and college endowment funds.
An in-depth look at institutional lenders who invest in loans and securities, their roles, and regulations governing their activities.
An in-depth overview of Instrumentality in the context of federal agencies whose obligations, while not direct obligations of the U.S. government, are sponsored or guaranteed by the government, backed by the full faith and credit of the government.
A comprehensive exploration of insurability, the circumstances under which an insurance company can issue life or health insurance to an applicant based on the company's standards.
Understanding Insurable Interest: Its importance in the issuance of insurance policies, including types, examples, and historical context.
An in-depth look into insurable risks that meet an insurance company's standards, including measurability, accidental nature, standard classification, and proportional premium to possible loss.
A comprehensive explanation of Insurable Value, focusing on the cost of fully replacing destructible improvements to a property, typically based on replacement cost rather than market value.
A comprehensive overview of insurance, the system of risk management whereby individuals and companies pay premiums to an insurer in exchange for reimbursement in the event of a loss, covering various forms of insurance such as business risks, automobiles, homes, and life insurance.
A comprehensive overview of insurance agents, their roles, types, and the licensing requirements necessary to operate in the insurance industry.
Detailed explanation of Insurance Broker, their role, functioning, and importance in the insurance sector.
An in-depth exploration of insurance claims, including the request process, types of claims, special considerations, examples, historical context, applicability, and related terms.
An Insurance Company, also known as an Insurer, is an organization that evaluates, underwrites, and issues insurance policies to policyholders. There are two principal types of insurance companies: Mutual and Stock companies. This entry elaborates on their distinctions, operations, and profit distribution.
A comprehensive overview of an insurance contract, highlighting its nature as a legal agreement, the exchange of premium payments, and coverage of stipulated perils.
Insurance coverage refers to the total amount and type of insurance policies an individual or entity holds. It ensures protection against financial losses due to specific risks. Common types include business interruption, fire, hazard, and liability insurance.
Explore what insurance dividends are, how they work, and their implications for policyholders.
A comprehensive guide to understanding Insurance Limits with a focus on the Annual Aggregate Limit, discussing types, examples, historical context, and applicability in various fields.
An in-depth examination of insurance policies, including definitions, types, premiums, claims, and other key aspects of insurance contracts.
Insurance premiums refer to the amounts paid to an insurance company to cover potential hazards. This article covers the definitions, types, tax considerations, examples, historical context, comparatives, related terms, FAQs, and references.
Understanding the process, options, and terms of receiving proceeds from an insurance policy. Examining settlement types, optional terms, and beneficiary choices.
A detailed exploration of property coverage in insurance, encompassing perils, properties, persons covered, policy durations, limits, location coverage, hazards, and loss types.
An individual or entity whose interests are safeguarded by an insurance policy against various losses including property, life, health, and more.
An insured account is a financial account at a bank, savings and loan association (S&L), credit union, or brokerage firm that is protected by federal, state, or private insurance organizations. This entry explores various types, coverage limits, and implications of insured accounts.
Insured Mail refers to parcels sent via U.S. Postal Service that are insured for loss or possible damage by paying an insurance fee. Detailed information about its coverage, claims process, and comparison with Registered Mail.
Comprehensive explanation of Intangible Drilling and Development Costs, their components, significance in the oil and gas industry, and comparison with Tangible Drilling Costs.
Comprehensive coverage of intangible property, including its types, special considerations, examples, historical context, applicability, comparisons, related terms, and frequently asked questions.
Intangible Value refers to non-physical assets such as goodwill, trademarks, intellectual property, and patents, which are integral to a business's worth.
A detailed explanation of the method of reducing an employee pension based on Social Security the employee receives.
A detailed overview of Inter Vivos Trusts, including their types, special considerations, examples, historical context, and comparison with Testamentary Trusts.
The Interbank Rate, commonly referred to as LIBOR (London Interbank Offered Rate), is the rate at which banks lend to one another in the international interbank market.
Interest refers to the cost of using credit or another's money, commonly expressed as an annual rate, as well as a share, right, or title in property.
Comprehensive guide on Interest Deductions covering Investment Interest, Construction Interest, Business Interest, Housing Interest, and Consumer Interest, along with their tax implications.
A comprehensive guide to understanding personal interest expense, its types, implications, and examples.
Interest Income refers to the earnings generated from investments or transactions that reflect the time value of money or payment for the use or deferral of money.
An in-depth exploration of interest rate swap agreements, their functioning, types, historical context, and practical applications.
Interest Sensitive Policies are a newer generation of life insurance policies that are credited with interest currently being earned by insurance companies on these policies. They offer flexibility and can be tailored to changes in interest rates over time.
An Interest-Only Loan is a type of loan where only the interest is payable at regular intervals until the loan matures, at which point the full loan principal is due. This loan type does not require amortization.
An in-depth examination of interest-rate risk, its implications for portfolio valuation, examples, and mitigation strategies.
The economic accrual of interest involves the calculation and understanding of interest cost for an indebtedness over a given period. This detailed entry covers the compounding process, methods of calculation, and its applications in financial accounting and tax deductions.
A detailed exploration of interim financing loans, including their use in real estate and construction, and significance in financial planning.
A detailed exploration of interim statements, including their purpose, components, and significance in financial reporting.
An intermediary serves as a go-between in various contexts, including finance, where they make investment decisions for others. Examples include banks, insurance companies, and brokerage firms.
Intermediate Goods are materials that are transformed by production into another form. A detailed analysis, including examples, historical context, and applicability in economics.
Definition and use of the term 'Intermediate Term' in various contexts such as finance, investment, and economics.
Comprehensive measures and policies to protect company property from theft and damage, including examples such as the use of locked fences for outdoor security.
Understanding Internal Expansion: Asset growth financed out of internally generated cash, often referred to as internal financing, or through accretion or appreciation.
An in-depth look at internal financing, its types, advantages, limitations, examples, historical context, and comparisons with external financing.
Internal Rate of Return (IRR) is a financial metric used to evaluate the profitability of an investment. It equates the value of cash returns with cash invested, considers compound interest, and requires a trial-and-error approach for solution.
The Internal Rate of Return (IRR) is a financial metric used to evaluate the profitability of an investment, representing the discount rate at which the net present value (NPV) of all cash flows equals zero.
The International Accounting Standards Board (IASB) is a London-based privately funded organization established in 1973 to develop and promote International Financial Reporting Standards (IFRS) for general-purpose financial statements.
The International Bank for Reconstruction and Development (IBRD), commonly known as the World Bank, primarily finances projects in developing nations. Established in 1944, the IBRD collaborates closely with the International Monetary Fund (IMF) to support economic development and reduce poverty.
International Financial Reporting Standards (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB) to improve the comparability of financial statements across national jurisdictions, supported by the Financial Accounting Standards Board (FASB).
Explore the International Monetary Fund (IMF), its structure, roles, and impacts on the global economy. Understand its history, applications, and relevance in the 21st century.
The International Monetary Fund (IMF) is an international organization aimed at promoting global monetary cooperation, exchange rate stability, and providing financial assistance to countries.
An in-depth exploration of the International Monetary Market (IMM), a division of the Chicago Mercantile Exchange (CME) that specializes in trading futures in U.S. Treasury bills, foreign currencies, certificates of deposit, and Eurodollar deposits.
An in-depth examination of international reserves, their types, roles, historical development, and impact on global finance.
Interpleader is an equitable action in which a debtor, uncertain to whom among his creditors a certain debt is owed, and having no claim on the disputed property, petitions a court to require the creditors to litigate the claim among themselves.
An in-depth guide to intrinsic value, including its definition, types, examples, historical context, and applicability in various fields.
Understanding the concept of inure, its usage in legal and financial contexts, and how it applies to property and benefits.
A detailed exposition on Inventory Certificates, which are management representations to independent auditors regarding the inventory balance on hand. This article covers methods of computation, pricing basis, and condition details.
Inventory Financing involves loans made against inventory or in anticipation of future sales. It is a crucial mechanism for dealers in consumer or capital goods, providing financial support for inventory management and future growth.
An Inventory Loan is a type of financing wherein a business can use its inventory as collateral to secure a loan.
Inventory Shortage (Shrinkage) refers to the unexplained difference in inventory between a physical count and the amount recorded, caused by factors such as theft or normal evaporation of liquids.
An in-depth exploration of the Inverted Yield Curve, its implications, historical significance, and related concepts in finance and economics.
Invest: The act of committing capital to an enterprise with the goal of securing income or profit. This encompasses a variety of financial strategies, market areas, and economic activities aimed at generating returns.
Comprehensive guide on the concept of investment, detailing different types, examples, and key considerations in the pursuit of income or capital gain.
Comprehensive overview of the Investment Advisers Act of 1940, which requires all investment advisers to register with the SEC to prevent fraud and misrepresentation.
A service providing professional investment advice for a fee, necessitating registration with the Securities and Exchange Commission and compliance with the Investment Advisers Act.
A comprehensive study of the likely return from a proposed investment for evaluating its feasibility, suitability, and value.
