achieving a better life experience. 185, 624
additional child tax credit. 71
approximate compound yield. 311
applicable federal rate. 469, 470, 479, 621, 635
adjusted gross income. 68, 71, 99, 100, 128, 156, 160, 165, 175, 193, 195, 218, 261, 408, 477, 479, 537, 541, 565, 568, 580, 586, 588, 589, 592–594, 598, 600, 651
average indexed monthly earnings. 574, 575
area median income. 483
alternative minimum tax. 75, 78, 102, 103, 111, 126, 141, 142, 145, 226, 255, 256, 330
American Opportunity Tax Credit. 83, 215, 219
adjustable-rate mortgage. 268, 480, 509
assets under management. 341, 482
Bankruptcy Abuse Prevention and Consumer Protection Act of 2005. 84, 556–558, 560, 597
bureau of economic analysis. 234
bureau of labor statistics. 3, 232, 389
compound annual growth rate. 29, 240, 272, 293, 329, 359
capital allocation line. 245
cyclically adjusted price-to-earnings ratio. 316
capital asset pricing model. 278, 312, 313
congressional budget office. 482
certificate of deposit. 19, 55, 66, 89, 92, 93, 116, 118, 125, 187, 224, 248, 301, 332
Computer Fraud and Abuse Act. 645
consumer financial protection bureau. 47, 48, 474, 485, 487, 502, 514
commodity futures trading commission. 140, 248, 374, 379
charitable lead annuity trust. 622
charitable lead trust. 629
charitable lead unitrust. 622
consolidated omnibus budget reconciliation act. 531, 536, 586, 603
Cash-on-Cash. 396, 397
cost of insurance. 521–523
cost of living adjustment. 208, 209
consumer price index. 20, 26, 28, 85, 232, 270, 406, 552, 557, 576
consumer price index for all urban consumers. 328
charitable remainder annuity trust. 582, 621
charitable remainder trust. 582, 620, 653, 654
charitable remainder unitrust. 582, 621
civil service retirement system. 557
credit union. 56
committee on uniform securities identification procedures. 229
cash value life insurance. 464
debt-to-equity ratio. 269, 310
donor advised fund. 128, 161, 336, 564, 568
domestic asset protection trust. 555, 556, 559, 560, 585, 653, 654
dollar-cost averaging. 41, 248, 291, 292
discounted cash flow. 25, 35, 316
dependent-care flexible spending account. 117, 118, 212
direct primary care. 531, 536
dividend reinvestment plan. 309
debt service coverage ratio. 393, 394
debt-to-income. 393, 460, 482, 496, 497, 503, 513
Department of Veterans Affairs. 648
eligible designated beneficiary. 650, 651
electronic data gathering, analysis, and retrieval. 203, 311
employer identification number. 153, 174, 191, 328, 649
exclusive provider organization. 531, 532
earnings per share. 310, 316
employee retirement income security act. 57, 77, 181, 555, 556, 560, 601
employee stock ownership plan. 77, 181, 182, 309
employee stock purchase plan. 76, 130, 131, 145
Exchange-traded Commodity. 342
Exchange-traded Fund. 54, 61, 119, 121, 122, 136, 138, 146, 190, 224, 227, 228, 252–254, 256, 285, 287, 289, 295, 304, 305, 307, 308, 325, 337, 350, 358, 359, 372, 381, 459, 461, 490, 530, 561, 567
Exchange-traded Note. 227, 228, 337, 340, 341
Exchange-traded Product. 128, 337, 460
electric vehicle. 474, 475
federal national mortgage association. 481, 482, 496, 505, 512
financial accounting standards board. 379
foreign account tax compliance act. 117, 442, 465, 635
foreign bank account report. 117, 442, 465, 559, 561, 634
free cash flow. 310, 314
federal deposit insurance corporation. 47, 54, 55, 58, 86, 332, 530, 597
federal employees retirement system. 207, 557, 602
federal family education loan. 478
federal housing administration. 149, 393, 398, 400, 481, 483, 509, 510, 512
federal housing finance agency. 393, 481, 482, 502
federal insurance contributions act. 124, 545, 574
financial crimes enforcement network. 117, 176, 442, 465, 559, 619
financial industry regulatory authority. 47, 224, 229, 297, 306, 350, 460, 647
foreign investment in real property tax act. 428–431
fair labor standards act. 69, 81
fair market value. 73, 141–144, 167, 428, 429, 566
federal home loan mortgage corporation. 481, 482, 496, 505, 512
flexible spending account. 68, 91, 115, 117, 184, 452, 531, 534, 539
federal trade commission. 50, 116, 117, 426, 439, 558
future value. 30, 33, 584
gross domestic product. 30, 232, 314, 377
global intangible low-taxed income. 440, 441
government pension offset. 208, 577
grantor retained annuity trust. 605, 620, 624, 629, 642, 653, 654
generation-skipping trust. 608, 626–628, 653, 654
generation-skipping transfer tax. 96, 218
homeowner assistance fund. 401, 483
high-deductible health plan. 90, 184, 210, 517, 531, 532, 534
home equity agreement. 486
home equity conversion mortgage. 486
home equity loan. 393, 483, 484
home equity line of credit. 20, 24, 60, 87, 116, 268, 393, 460, 483, 484, 487, 489, 499
health maintenance organizations. 531, 532, 534, 539, 540
homeowners association. 90, 172, 402, 416, 417, 426, 483, 497
health savings account. 16, 18, 57, 87, 91, 104, 115, 160, 183, 184, 195, 210, 258, 282, 292, 463, 479, 488–490, 517, 531, 534, 536, 538, 539, 541, 573, 581, 585–588, 595, 598, 601, 613, 615
income-based repayment. 476–478
intentionally defective grantor trust. 605, 617, 620, 642, 653, 654
income-driven repayment. 476–479
irrevocable life insurance trust. 24, 464, 519, 521, 522, 524, 559, 585, 620, 642, 643, 653, 654
international monetary fund. 248, 253
I owe you. 226
initial public offering. 74, 78, 225, 228, 333, 350, 443, 445, 447, 455, 464, 567
individual retirement arrangements. 2, 17, 32, 56, 57, 66, 87, 102, 104, 115, 118, 123, 124, 129, 135, 139, 147, 148, 159, 160, 162, 168, 178, 179, 183, 185, 188, 190, 193, 195, 201, 204, 205, 216, 228, 247, 254, 255, 258, 284, 289, 291, 294, 295, 323, 328, 330, 444, 448, 458, 463, 466, 488, 489, 529, 530, 537, 555–557, 560, 573, 581, 585, 586, 588, 589, 592, 595, 597, 598, 601, 602, 613, 615, 622, 650
internal revenue code. 23, 44, 53, 54, 57, 65–84, 95, 97, 98, 105, 116, 117, 122–124, 126, 133, 135–142, 144, 146, 149, 153–155, 157, 158, 160, 165, 167–173, 175–182, 188, 189, 192–199, 201–207, 209–211, 213–216, 218–220, 226–228, 258, 294, 295, 306, 308, 309, 323–325, 328–330, 333–337, 342–346, 358, 364, 368, 374, 407–411, 413, 414, 416–419, 421, 426, 430, 432–436, 438–441, 444, 446, 449, 451–453, 457, 459, 463, 469, 470, 478, 488, 489, 511, 512, 516, 522–524, 528, 534, 544, 563, 565, 566, 569, 570, 580, 588–592, 594, 595, 601–603, 613–630, 632–634, 636–641, 643–645, 650, 652
income-related monthly adjustment amount. 88, 518, 535, 537, 538, 573, 580, 581, 586–594, 598, 642, 651
internal rate of return. 2, 4, 5, 25, 36, 125, 157, 395, 444, 447, 523
internal revenue service. 2, 9, 16, 44, 50, 51, 65, 66, 70, 72, 81, 84, 89, 95–100, 103–109, 111, 114–116, 118, 119, 121–123, 126, 128, 130, 131, 133, 134, 136, 138–144, 146–150, 152–158, 160, 162, 165–167, 169, 170, 173–176, 178–180, 190, 191, 194, 195, 199, 201, 212–214, 295, 306, 328, 340, 345, 346, 364, 387, 392, 404, 406, 408–411, 413, 415–417, 419–421, 423, 427–430, 433–436, 438–440, 442, 446, 449, 451, 453, 464, 466, 469, 470, 479, 480, 484, 486–489, 493, 511, 512, 523, 528, 531, 534, 537, 543, 544, 546, 557, 563, 565–567, 570, 571, 585, 589, 592, 598, 600, 605, 606, 612, 624, 630, 636, 638, 640
incentive stock options. 75, 76, 78, 102, 103, 131, 141, 142, 145, 551
indexed universal life. 463, 521–523
joint tenancy with right of survivorship. 53, 601, 639
limited liability company. 1, 65, 92, 124, 153, 155, 157, 166, 168–175, 177, 182, 204, 387, 404, 417, 422, 427, 428, 433–435, 439, 441, 442, 456, 555, 558–560, 644, 653
Lifetime Learning Tax Credit. 83, 215, 219
limited partnership. 90, 136, 204, 446–448, 455–457
Limited-purpose Flexible Spending Account. 117, 212, 534, 539, 540
long-term capital gain. 97, 119, 120, 123–125, 368, 479, 537, 581, 588, 591, 593, 598
modified accelerated cost recovery system. 154, 156, 406–409, 411
modified adjusted gross income. 69, 79, 102, 119, 133, 134, 145, 150, 160, 193, 197, 479, 493, 511, 532, 537, 538, 586, 588, 589, 591–594
mortgage-backed securities. 251, 481, 482
modified endowment contract. 463, 522, 524
medical flexible spending account. 117, 212, 539, 540
mutual fund. 224, 226
multi-factor authentication. 48
master limited partnership. 132, 134, 135, 228, 325, 345, 585
money market account. 332
money market fund. 86–92, 233, 248
modern portfolio theory. 236, 245, 274–278
municipal securities rulemaking board. 224
manufacturer’s suggested retail price. 475
national association of realtors. 405, 416, 422, 427, 498
national association of real estate investment trusts. 248
net asset value. 332, 333, 337, 338
national credit union association. 47, 54, 56, 332, 474
national futures association. 374
net investment income tax. 82, 88, 110, 119, 129, 138, 141, 144, 145, 147, 170, 295, 308, 324, 329, 344, 350, 364, 415, 431, 439, 440, 479, 497, 512, 581, 588, 589, 593, 594
net operating income. 393, 395, 396, 404
net present cost. 474
net present value. 35, 36, 493
Non-qualified Stock Options. 75, 78, 141–143, 145
one big beautiful bill act (public law 119-21). 23, 68, 91, 101, 102, 117, 123, 124, 129, 145, 149, 150, 154, 157, 165, 176, 177, 212, 214, 258, 344, 411, 415, 431, 446, 447, 464, 469, 476–478, 488, 493, 497, 511, 519, 528, 565, 581, 585, 588, 591, 593, 611, 628, 637
options clearing corporation. 47, 55, 351
original issue discount. 328, 330
price-to-earnings ratio. 310, 316
personal consumption expenditures. 21, 232
passive foreign investment company. 323, 336, 441, 451
primary insurance amount. 574
personal identification number. 49
payments, interest, taxes, insurance. 482, 496, 503
private mortgage insurance. 149, 160, 481, 491, 497, 498, 501, 503, 512, 513
post-modern portfolio theory. 274, 276–278
payable upon death. 605, 614, 649
producer price index. 232, 411
private placement life insurance. 523, 524, 653
preferred provider organization. 531, 532, 534, 539
public service loan forgiveness. 476–479
post-termination exercise. 74
present value. 2, 30, 33–36, 268
qualified business income. 154, 173, 176, 404, 427, 439, 538
qualified charitable distributions. 189, 538, 580, 581, 586, 590, 592, 595, 596, 598
qualified domestic trust. 627
qualified longevity annuity contract. 580
qualified personal residence trust. 625, 653, 654
qualified small business stock. 78, 95, 144, 169, 171, 177, 444, 451–453, 457
qualified terminable interest property. 626
repayment assistance plan. 91, 476–478
real estate investment trust. 20, 161, 172, 183, 194, 198, 209, 227, 246, 248, 253–255, 257, 273, 282, 286, 288, 289, 302, 325, 343, 389, 402, 403, 405, 441, 538, 585
repurchase agreement. 332
regulated investment company. 172, 333
registered index-linked annuity. 529, 581
revocable living trust. 605, 614, 618
required minimum distribution. 57, 102, 188, 190, 192, 195, 196, 258, 530, 537, 579, 580, 585, 586, 588–592, 596, 598, 615, 642, 650
return on equity. 44, 310
return on investments. 390, 391, 395, 397, 414
return on invested capital. 310
restricted stock award. 73
restricted stock unit. 10, 13, 65, 73, 78, 89, 90, 106, 108, 111, 112, 115, 122, 129, 132, 145, 189, 265, 350, 363, 514, 518, 544, 549
Revised Uniform Fiduciary Access to Digital Assets Act. 606, 612, 645, 646
shared appreciation agreement. 486
simple agreement for future equity. 177, 449–453
student aid index. 215, 217
state and local taxes. 68, 90, 102, 150, 160, 165, 177, 182, 329, 492, 511, 565, 600
stock appreciation rights. 76
small business administration. 428
securities-backed line of credit. 20, 24, 86, 87, 90, 91, 459, 461, 477, 488–490, 538, 593, 594, 598
state disability insurance. 14, 44, 111, 190, 497, 542, 547, 548
self-directed IRA. 147, 202, 203
securities and exchange commission. 47, 63, 127, 128, 157, 202, 224, 228, 248, 304, 307, 311, 323, 350, 385, 444, 456, 461, 568
substantially equal periodic payments. 196
securities investor protection corporation. 56, 62, 308, 597
spousal lifetime access trust. 559, 560, 585, 605, 642, 653, 654
separately managed account. 335
secured overnight financing rate. 233, 306, 459, 462, 464, 479, 593
stochastic portfolio theory. 274, 278
self-regulatory organization. 224
social security administration. 50, 515, 537, 545, 546, 574, 586, 642, 648
social security disability insurance. 542, 545, 546, 548
supplemental security income. 545, 620, 623, 624
social security number. 48, 50, 118, 174, 328, 514
social security normal retirement age. 543
separate trading of registered interest and principal of securities. 88, 300, 330
safe withdrawal rate. 38, 40, 279, 573, 574
tenancy by the entirety. 557, 560, 585
tax cuts and jobs act. 65, 78, 102, 123, 124, 145, 149, 150, 154, 155, 161, 178, 316, 329, 344, 410, 412, 427, 431, 494, 511, 538, 581, 588, 589
target date fund. 279, 283
taxpayer identification number. 81, 118, 153
treasury inflation-protected securities. 20, 104, 126, 226, 232, 248, 255, 261, 263, 287–289, 302, 328, 584
thrift savings plan. 207
time-weighted average price. 305
unrelated business taxable income. 135, 147, 168, 172, 203, 204, 228
unrelated debt-financed income. 147, 203
uniform fiduciary income and principal act. 615
Uniform Gifts to Minors Act. 216
uniform probate code. 613
U.S. department of agriculture. 149, 393, 481
U.S. real property holding corporation. 429
U.S. real property interest. 428–430
Uniform Trust Code. 615
Uniform Transfers to Minors Act. 216, 605, 609, 610
Uniform Voidable Transactions Act. 559
veteran affairs. 393, 398, 478, 481, 483, 502, 509, 512, 529, 530, 557
venture capital. 90, 168, 174, 448, 454–457
variable universal life. 463, 522
volume-weighted average price. 305
weighted average cost of capital. 314
windfall elimination provision. 208, 577
whole life insurance. 463, 522
yield to maturity. 327