HR Solutions
| Acronym | Meaning |
|---|---|
| A | |
| AARP | American Association of Retired Persons |
| ABC | American Benefits Council |
| ACP | actual contribution percentage |
| ADA | Americans with Disabilities Act of 1990 |
| AD&D | accidental death and dismemberment |
| ADB | accidental death benefit |
| ADEA | Age Discrimination and Employment Act of 1967 |
| ADP | actual deferral percentage |
| ADR | alternative dispute resolution |
| AJCA | American Jobs Creation Act of 2004 |
| AMT | alternative minimum tax |
| Any-occany | occupation disability policy |
| A-org or FSO | first service organization under section 414(m) of the Code |
| ASD | annuity starting date |
| ASG | affiliated service group |
| ASPPA | American Society of Pension Professionals and Actuaries |
| B | |
| BOLI | bank-owned life insurance |
| B-org | technical term for an organization under section 414(m) of the Code |
| C | |
| CAP | IRS Closing Agreement Program |
| CDHP | consumer driven health plan |
| CEBS | Certified Employee Benefit Specialist |
| CMS | Center for Medicare and Medicaid Services |
| COBRA | Consolidated Omnibus Budget Reconciliation Act of 1986 |
| COCC OR COC | certificate of creditable coverage |
| CODA | cash or deferred arrangement |
| COLA | cost of living adjustment |
| COLI | company-owned life insurance |
| CRA | Community Renewal Tax Relief Act of 2000 |
| D | |
| DB | defined benefit |
| DC | defined contribution |
| DEFRA | Deficit Reduction Act of 1984 |
| DOL | Department of Labor |
| DOMA | Defense of Marriage Act of 1996 |
| DROP | deferred retirement option plan |
| DVP | deferred vested pension |
| E | |
| EAP | Employee Assistance Program |
| EB | employee benefits |
| EBSA | Employee Benefits Security Administration |
| ECP | Employer Contribution Project |
| EE | employee |
| EEOC | Equal Employment Opportunity Commission |
| EGTRRA | The Economic Growth and Tax Relief Reconciliation Act of 2001 |
| EOB | explanation of benefits |
| EOI | evidence of insurability |
| EPCRS | Employee Plans Resolution System |
| EPTA | Employee Plans Team Audit |
| ERIC | ERISA Industry Committee |
| ER | employer |
| ERISA | The Employee Retirement Security Act of 1974 |
| ERTA | The Economic Recovery Tax Act of 1981 |
| ESOP | employee stock ownership plan |
| ESRD | end stage renal disease |
| ETI | economically targeted investments |
| F | |
| FAB | Field Assistance Bulletin |
| FASB | Financial Accounting Standard Board |
| FICA | Federal Insurance Contributions Act |
| FIT | Federal income tax |
| FLSA | Fair Labor Standards Act |
| FMLA | Family Medical Leave Act |
| FSA | flexible spending account |
| FUI | Federal Unemployment Insurance |
| FUTA | Federal Unemployment Tax |
| G | |
| GAO | Government Accounting Office |
| GATT | The Uruguay Round Agreements Act of 1994 |
| GI | guaranteed insurability |
| GUST | The Uruguay Round Agreements Act ("GATT"), the Uniformed Services Employment and Reemployment Rights Act ("USERRA"), the Small Business Job Protection Act ("SBJPA"), the Taxpayer Relief Act of 1997 ("TRA '97"), the IRS Restructuring and Reform Act of 1998 ("IRRA '98"), and the Community Renewal Tax Relief Act of 2000 ("CRA") |
| H | |
| HCE | highly compensated employee |
| HHS | U.S. Department of Health and Human Services |
| HIPPA | Health Insurance Portability and Accountability Act |
| HMO | health maintenance organization |
| HRA | health reimbursement arrangement |
| HSA | health savings account |
| I | |
| IRA | individual retirement account |
| IRC | Internal Revenue Code |
| IRRA | The IRS Restructuring and Reform Act of 1998 |
| IRS | Internal Revenue Service |
| ISO | incentive stock option |
| J | |
| J & S | joint and survivor annunity |
| JCWAA | The Job Creation and Worker Assistance Act of 2002 |
| JGTRRA | The Jobs and Growth Tax Relief Reconciliation Act of 2003 |
| K | |
| KSOP | Combined ESOP and 401(k) plan |
| L | |
| LTC | long term care |
| LTD | long term disability |
| LRM | List of Required Modifications |
| M | |
| M & P | master and prototype plan |
| MEWA | multiple employer welfare arrangement |
| MSP | medicare secondary payer |
| MSA | medical savings account |
| N | |
| NCEO | National Center for Employee Ownership |
| NESTEG | The National Employee Savings and Trust Equity Guarantee Act of 2005 |
| NHCE | nonhighly compensated employee |
| NQDC | nonqualified deferred compensation plan |
| NUA | net unrealized appreciation |
| O | |
| OBRA | The Omnibus Budget Reconciliation Act of 1993 |
| OE | DOL's Office of Enforcement |
| Own-occ | Own-occupation disability insurance |
| P | |
| PAYSOP | payroll-based stock option plan |
| PBGC | Pension Benefit Guaranty Corporation |
| PBSD | Plan Benefits Security Division |
| PCP | primary care physician |
| PHO | physician hospital organization |
| PLR | Private Letter Ruling |
| PPA | preferred provider arrangement |
| PPO | preferred provider organization |
| POS | point of service |
| PT | prohibited transaction |
| PTCE | prohibited transaction class exemption |
| PTO | paid time off |
| PY | plan year |
| Q | |
| QNEC | qualified non-elective contribution |
| QDRO | qualified domestic relations order |
| QJSA | qualified joint and survivor annuity |
| QMAC | qualified matching contributions |
| QMCSO | qualified medical child support order |
| QMB | qualified Medicare beneficiary |
| QPSA | qualified pre-retirement survivor annuity |
| QSERP | qualified supplemental executive retirement plan |
| QSLOB | qualified separate line of business |
| QSUPP | qualified Social Security supplement |
| R | |
| RASD | retroactive annuity starting date |
| RBD | required beginning date |
| REA | The Retirement Equity Act of 1984 |
| REACT | Rapid ERISA Action Team |
| RMD or MRD | Required Minimum Distribution |
| RRA | The Revenue Reconciliation Act of 1990 |
| RSOL | Regional Solicitor's Office |
| S | |
| SBJPA | The Small Business Job Protection Act of 1996 |
| SCP | self-correction program |
| SEP | simplified employee pension |
| SERP | supplemental executive retirement plan |
| SIMPLE | savings incentive match plan for employees |
| SLOB | separate line of business |
| SMM | summary of material modification |
| SOX | Sarbanes Oxley Act of 2002 |
| SPD | summary plan description |
| SRI | socially responsible investing |
| SSA | Social Security Administration |
| SSDI | Social Security Disability Insurance |
| STD | short-term disability |
| SUTA | state unemployment tax |
| T | |
| TAM | Technical Advice Memorandum |
| TAMRA | The Technical and Miscellaneous Revenue Act of 1988 |
| T/D/R | TEFRA/DEFRA/REA |
| TE/GE | IRS Tax Exempt and Government Entities Division |
| TEFRA | The Tax Equity and Fiscal Responsibility Act of 1982 |
| TPA | third party administrator |
| TRA '86 | The Tax Reform Act of 1986 |
| TRA '87 | The Taxpayer Relief Act of 1987 |
| TRASOP | Tax Reduction Act Stock Ownership Plan |
| TSA | tax-sheltered annuity |
| U | |
| UCA | The Unemployment Compensation Act of 1992 |
| USERRA | The Uniformed Services Employment and Reemployment Rights Act of 1994 |
| V | |
| VEBA | Voluntary Employee Benefits Association |
| VCP | Voluntary Compliance Program |
| VCO | Voluntary Correction of Operational Defects |
| VCT | Voluntary Correction of Tax-Sheltered Annuity Failures |
| W | |
| WC | Workers' Compensation |
| WFTRA | The Working Families Tax Relief Act of 2004 |
| WHCRA | The Women's Health and Cancer Rights Act of 1998 |
| Y | |
| YTD | year to date |
