Integration with Social Security refers to a permissible additional benefit that can be given to higher paid employees, to compensate for a contrary bias in the Social Security system. Also called Permitted Disparity.

Joint and Survivor Annuity rules require that most plans provide a form of benefit that will include a participant's spouse. Consent of the spouse is usually required for any other kind of distribution.

Key Employee is a technical term, referring to certain owners, managers, and highly paid employees, for purposes of testing plans for Top-Heavy status.

Lump Sum distributions are those which represent a participant's entire account balance, and meet certain other technical requirements. They may be eligible for favorable tax treatment.

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