In the United States, companies can maintain two separate sets of books for financial and tax purposes. Since financial and tax accounting rules differ, temporary differences can arise between the two ...

The deferral period ends once guaranteed lifetime distributions commence. We have entered the distribution period. Guaranteed income will be set using an age-based guaranteed withdrawal or payout ...

A deferred sales trust (DST) is an advanced tax strategy that allows investors to delay capital gains taxes on the sale of assets that have significantly risen in value, such as real estate or ...

A nonqualified deferred compensation (NQDC) plan is an arrangement that an employer and employee agree to where the employer accepts to pay the employee sometime in the future. Executives often ...

Whether you are a small business owner trying to get an accurate picture of cash flow or a Main Street investor examining financial statements to pick stocks, understanding deferred revenue can help ...

We recently wrote a piece showing how much income you can expect to receive every month from different types of annuities, including fixed, immediate income annuities and deferred income annuities.

A business.com editor verified this analysis to ensure it meets our standards for accuracy, expertise and integrity. Business.com earns commissions from some listed providers. Editorial Guidelines.