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71deferred — /di ferrd /, adj. 1. postponed or delayed. 2. suspended or withheld for or until a certain time or event: a deferred payment; deferred taxes. 3. classified as temporarily exempt from induction into military service. [1645 55; DEFER1 + ED2] * * * …
72Deferred Account — An account that postpones tax liabilities until a later date. Deferred accounts are usually retirement accounts With a retirement account that is deferred, you don t pay tax on the contributions until you pull them out of the account …
73Deferred Annuity — A type of annuity contract that delays payments of income, installments or a lump sum until the investor elects to receive them. This type of annuity has two main phases, the savings phase in which you invest money into the account, and the… …
74Deferred Compensation — An amount of earned income that is payable at a later date. Most deferred compensation plans allow the wage earner to defer tax now so that the funds can be withdrawn and taxed at some point in the future. The most common form of deferred… …
75Deferred Equity — A type of security, such as preferred shares or convertible bonds, that can be exchanged in the future at a predetermined price for another type of instrument, such as shares of common stock. These securities are known as deferred equity because… …
76Deferred Gain On Sale Of Home — An obsolete tax law that applied to homeowners before May 7, 1997. The Deferred Gain on Sale of Home rule mandated that those who realized a capital gain on the sale of their residences could defer this gain if the sale proceeds were used to… …
77Deferred Income Tax — A liability recorded on the balance sheet that results from income already earned and recognized for accounting, but not tax, purposes. Also, differences between tax laws and accounting methods can result in a temporary difference in the amount… …
78Deferred Payment Option — An option with all the characteristics of an American vanilla option, with one exception: payment is deferred until the original expiration date. The option can be exercised at any time; however, payment is deferred until the original expiration… …
79Deferred Tax Liability — An account on a company s balance sheet that is a result of temporary differences between the company s accounting and tax carrying values, the anticipated and enacted income tax rate, and estimated taxes payable for the current year. This… …
80deferred — See back months. * * * deferred UK US /dɪˈfɜːd/ adjective [before noun] ► delayed until a later time: »deferred bonuses/compensation/charges …
