Resources

Financial Planning Glossary

Plain-English definitions of the terms that come up in planning meetings. Educational only, and written to be read in under a minute each.

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This glossary collects plain-English definitions of the terms that come up in planning meetings, from adjusted gross income to step-up in basis. Each entry starts with a direct definition and adds a sentence or two of practical context. It is educational only and is not personal tax, legal or investment advice. Attend reviews six areas in every plan: cash flow, taxes, retirement, investments, insurance and estate. If a term you need is missing, ask at your next meeting or send it through the contact page.

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401(k) Retirement

A 401(k) is an employer-sponsored retirement plan that lets employees contribute a portion of each paycheck before tax, or after tax to a Roth account if the plan allows, with growth that is tax-deferred or tax-exempt until withdrawal. Many employers match part of the contribution. Annual employee contribution limits are set by the IRS and adjust with inflation, with a higher catch-up limit for those age 50 and older.

403(b) Retirement

A 403(b) is a retirement plan offered by public schools, hospitals, universities and other nonprofit employers that works much like a 401(k), with pre-tax or Roth salary deferrals and the same basic employee contribution limits. Investment menus are sometimes limited to annuity contracts and mutual funds, and plan costs vary widely. Physicians and academics at nonprofit health systems often have a 403(b) alongside a 457(b).

457(b) Retirement

A 457(b) is a deferred compensation plan offered by state and local governments and some nonprofit employers, with its own contribution limit that is separate from the 401(k) or 403(b) limit. Withdrawals from a governmental 457(b) are not subject to the early withdrawal penalty, regardless of age. Non-governmental 457(b) plans remain assets of the employer until paid out and carry more risk if the employer runs into trouble.

529 plan Cash Flow

A 529 plan is a state-sponsored, tax-advantaged account for education expenses, where contributions grow untaxed and withdrawals for qualified education costs, including college and, within limits, K-12 tuition, are tax-exempt. Georgia offers a state income tax deduction for contributions to its Path2College 529 plan. A 529 is not right for everyone: the tax benefit is modest over short time frames, and non-qualified withdrawals face tax and a penalty on earnings.

83(b) election Taxes

An 83(b) election is a filing with the IRS, due within 30 days of receiving restricted stock or early-exercised options, that chooses to be taxed on the stock's value at grant rather than at vesting. If the shares are worth little at grant, the immediate tax is small and all future growth is treated as capital gain. The deadline is strict, and there is no extension.

A

Adjusted gross income Taxes

Adjusted gross income, or AGI, is your total income for the year minus a specific set of deductions the IRS allows before you take the standard or itemized deduction. It includes wages, business income, interest, dividends and capital gains, reduced by items such as certain retirement contributions and HSA deposits. Many tax rules, credits and surcharges phase in or out based on AGI or a modified version of it.

Alternative minimum tax Taxes

The alternative minimum tax, or AMT, is a parallel tax calculation that limits certain deductions and adds back certain income, then requires you to pay whichever is higher: the regular tax or the AMT. It affects fewer people than it once did, but it still commonly catches those who exercise incentive stock options and hold the shares. The spread at exercise is an AMT preference item even though no cash changes hands.

Asset allocation Investments

Asset allocation is how a portfolio is divided among broad categories such as stocks, bonds and cash, and within those, among U.S., international, large, small and other segments. It is the main driver of a portfolio's long-term risk and return characteristics, far more than the choice of individual holdings. The right mix depends on time horizon, need for income, tax situation and tolerance for temporary declines.

Assets under management Investments

Assets under management, or AUM, is the total market value of the investments a firm manages on behalf of its clients. It is also the most common basis for advisory fees, where the client pays a percentage of the assets managed each year rather than a flat fee or hourly rate. Because the fee is deducted from the account, it is worth reviewing the actual dollar amount annually.

B

Backdoor Roth IRA Retirement

A backdoor Roth IRA is a two-step method of funding a Roth IRA when your income is too high to contribute directly: you make a non-deductible contribution to a traditional IRA and then convert it to a Roth. The conversion is tax-neutral only if you hold no other pre-tax IRA balances, because the pro-rata rule taxes a proportional share of the conversion otherwise. Form 8606 documents the non-deductible contribution.

Beneficiary designation Estate

A beneficiary designation is the form on file with a retirement account, life insurance policy or annuity that names who receives the asset when you die. It overrides your will. Because these assets pass outside probate and directly to the named person, an outdated designation, such as a former spouse or a deceased parent, is one of the most common and avoidable estate problems.

Bond ladder Investments

A bond ladder is a portfolio of individual bonds or CDs with staggered maturity dates, such as one maturing each year for the next five or ten years. As each bond matures, the proceeds are spent or reinvested at the long end of the ladder. It provides predictable cash flow, reduces the effect of any single interest rate change, and is often used to cover early retirement spending.

C

Capital gains Taxes

A capital gain is the profit from selling an investment or other asset for more than its cost basis. Gains on assets held more than one year are long-term and are taxed at lower rates than ordinary income, while gains on assets held one year or less are short-term and taxed as ordinary income. Losses can offset gains, and a limited amount of excess loss can offset other income each year.

Cash balance plan Retirement

A cash balance plan is a type of defined benefit plan in which each participant has a hypothetical account credited with a set contribution and a stated interest crediting rate each year, with the employer responsible for funding the promised balances. Contribution limits rise with age and can be far higher than 401(k) limits. It suits established practices and firms with steady, high income that want large deductions.

Concentrated stock position Investments

A concentrated stock position is a single holding that makes up a large share of your net worth, often the result of employer equity, an inheritance or a long-held winner. The concern is that one company's problems can reshape your financial life. Unwinding a position usually involves a multi-year plan that weighs capital gains tax, charitable gifting, and the timing of vesting and sales.

Cost basis Taxes

Cost basis is the original value of an asset for tax purposes, usually what you paid for it plus commissions and any reinvested dividends. When you sell, the difference between the sale price and the cost basis is your taxable gain or loss. Tracking basis accurately matters most for inherited assets, gifted assets, employer stock and holdings moved between custodians, where records can be incomplete.

Custodian Investments

A custodian is the financial institution that holds your investment accounts and the securities in them, executes trades, produces statements and reports to the IRS. It is separate from the adviser who manages the account. This separation means the adviser can direct trades but cannot take possession of your money. Attend's client accounts are held at Charles Schwab, and clients see every transaction directly through Schwab.

D

Defined benefit plan Retirement

A defined benefit plan is a retirement plan that promises a specific benefit at retirement, usually a monthly pension based on salary and years of service, with the employer bearing the investment risk and the funding obligation. Traditional pensions are the classic example. For a business owner, a defined benefit or cash balance plan can allow much larger tax-deductible contributions than a 401(k) alone, at the cost of required annual funding.

Diversification Investments

Diversification is spreading investments across many holdings, industries, countries and asset types so that no single position or event can do outsized damage to the portfolio. It reduces the risk that comes from any one company or sector without necessarily reducing expected return. It does not eliminate market risk, and it does not prevent losses in a broad downturn, but it removes the risks you are not paid to take.

Dollar cost averaging Investments

Dollar cost averaging is investing a fixed dollar amount on a regular schedule regardless of market price, so that more shares are bought when prices are low and fewer when prices are high. Anyone contributing to a 401(k) each paycheck is already doing it. For a lump sum, it trades some expected return for a smoother entry, which some people find easier to stick with.

Donor-advised fund Taxes

A donor-advised fund is a charitable account, sponsored by a public charity, where you contribute cash or appreciated assets, take the deduction in the year of the gift, and then recommend grants to charities over time. Gifting appreciated stock avoids the capital gains tax that a sale would have created. Many households use one to bunch several years of giving into a single year in which they itemize.

E

Emergency fund Cash Flow

An emergency fund is cash set aside, usually in a high-yield savings or money market account, to cover unexpected expenses or a gap in income without borrowing or selling investments at a bad time. A common target is three to six months of essential expenses, with more for variable income or a single-earner household. It is the foundation that lets the rest of the plan take appropriate risk.

Employee stock purchase plan Investments

An employee stock purchase plan, or ESPP, lets employees buy company stock through payroll deductions, often at a discount to market price and sometimes with a lookback that uses the lower of the starting or ending price. The tax treatment depends on how long the shares are held after purchase. Selling soon after purchase locks in the discount as ordinary income and limits how much company stock accumulates.

Estate tax exemption Estate

The estate tax exemption is the amount a person can transfer at death, combined with lifetime taxable gifts, before federal estate tax applies. The exemption is indexed for inflation and is currently well above ten million dollars per person, with married couples able to combine exemptions through a portability election. Georgia has no state estate tax. Most households are affected more by income tax on inherited retirement accounts than by estate tax.

Estimated taxes Taxes

Estimated taxes are quarterly payments made directly to the IRS and state on income that has no tax withheld, such as self-employment earnings, partnership distributions, investment income and Roth conversions. Federal payments are generally due in April, June, September and January. Paying too little during the year can trigger an underpayment penalty, even if the full balance is paid by the filing deadline.

ETF Investments

An ETF, or exchange-traded fund, is a pooled investment that trades on a stock exchange throughout the day like a share of stock, while holding a basket of securities much like a mutual fund. Most ETFs track an index. Their structure generally lets them avoid distributing capital gains to shareholders, which makes them efficient in taxable accounts. They can be bought and sold in any brokerage account.

Expense ratio Investments

An expense ratio is the annual cost of owning a fund, expressed as a percentage of assets and deducted automatically from the fund's returns rather than billed separately. A fund with a 0.05 percent expense ratio costs 5 dollars a year for every 10,000 dollars invested, while one at 1 percent costs 100 dollars. Over decades, the difference compounds into a meaningful share of the ending balance.

F

Fee-based vs fee-only Investments

Fee-only means an adviser is compensated solely by client fees, while fee-based means an adviser charges client fees and may also receive commissions, most often on insurance products. Attend is fee-based: advisory services are held to a fiduciary standard, and if an insurance product pays a commission, that is disclosed before anything is placed. The label matters less than knowing exactly how your adviser is paid on each recommendation.

Fiduciary Investments

A fiduciary is someone legally required to act in a client's best interest, putting the client's interests ahead of their own and disclosing conflicts. Registered investment advisers owe this duty when giving investment advice. At Attend, advisory services are held to a fiduciary standard. Insurance products are sold under a different standard, so any commission an adviser may earn on one is disclosed before it is placed.

G

Gift tax annual exclusion Estate

The gift tax annual exclusion is the amount you can give to any one person in a year without filing a gift tax return or using any of your lifetime exemption. The figure is indexed for inflation and adjusts periodically. Gifts above it are reported on Form 709, but tax is rarely owed because the excess simply reduces the lifetime exemption. Payments made directly to schools or medical providers do not count against it.

H

Health savings account Taxes

A health savings account, or HSA, is a tax-advantaged account available to people enrolled in a qualifying high-deductible health plan. Contributions are deductible, growth is untaxed, and withdrawals for qualified medical expenses are tax-exempt, a combination no other account offers. Funds roll over year to year and can be invested. After age 65, withdrawals for non-medical purposes are taxed as ordinary income without penalty.

Healthcare directive Estate

A healthcare directive is a legal document that states your wishes for medical treatment if you cannot speak for yourself and names a healthcare agent to make decisions on your behalf. In Georgia, the advance directive for health care combines both functions in a single form. It is a document that applies to every adult, regardless of age or wealth, and it is worth discussing with family.

I

Incentive stock options Investments

Incentive stock options, or ISOs, are employee stock options that receive special tax treatment: no regular income tax at exercise, and long-term capital gains treatment on the full gain if the shares are held at least two years from grant and one year from exercise. The catch is that the spread at exercise counts for the alternative minimum tax, which can create a large tax bill with no cash to pay it.

Income-driven repayment Cash Flow

Income-driven repayment refers to federal student loan plans that set the monthly payment as a percentage of discretionary income rather than the loan balance, with any remaining balance forgiven after a set number of years. These plans are how borrowers make qualifying PSLF payments during lower-earning years such as residency. The available plans and their terms have changed several times, so current program rules matter.

Index fund Investments

An index fund is a mutual fund or ETF that holds the securities in a market index, such as the S&P 500 or a total bond market index, in order to match the index's return rather than beat it. Because there is no active manager picking securities, costs are usually low and turnover is minimal, which helps in taxable accounts. Index funds are a common building block for diversified portfolios.

See also: ETF, Expense ratio, Diversification

Irrevocable trust Estate

An irrevocable trust is a trust that generally cannot be changed or revoked once created, which means the assets placed in it are no longer legally yours. That loss of control is the point: the assets can be removed from your taxable estate, protected from certain creditors, or held for a beneficiary with special needs. Attorneys draft them for specific goals, and the tax rules are detailed.

L

Long-term care insurance Insurance

Long-term care insurance helps pay for extended personal care, such as help with bathing, dressing and eating, at home or in an assisted living or nursing facility, which health insurance and Medicare largely do not cover. Policies come as traditional stand-alone coverage or as hybrid life or annuity contracts with a care benefit. Premiums, benefit amounts and inflation protection vary widely, and health underwriting applies.

M

Marginal vs effective tax rate Taxes

Your marginal tax rate is the rate applied to your next dollar of income, while your effective tax rate is the total tax you paid divided by your total income. The two differ because the U.S. system taxes income in layers, or brackets. The marginal rate matters most when deciding whether to defer or accelerate income, while the effective rate gives a truer picture of your overall tax burden.

Medicare IRMAA Retirement

IRMAA, the income-related monthly adjustment amount, is a surcharge added to Medicare Part B and Part D premiums for people whose modified adjusted gross income is above set thresholds. It is based on the tax return from two years earlier, so income in the years around age 63 affects premiums at 65. Large Roth conversions, capital gains and RMDs are common causes of an unexpected surcharge.

Mega backdoor Roth Retirement

A mega backdoor Roth is a way to move much larger amounts into Roth accounts through a 401(k) that allows after-tax contributions and either in-plan Roth conversions or in-service withdrawals to a Roth IRA. The after-tax contributions sit above the regular employee deferral limit but within the overall plan limit. Not every plan permits it, so the plan document is the first thing to check.

See also: Backdoor Roth IRA, 401(k), Roth IRA

N

Net investment income tax Taxes

The net investment income tax is an additional 3.8 percent federal tax on investment income, such as interest, dividends, capital gains and passive rental income, for taxpayers whose modified adjusted gross income exceeds a set threshold. The thresholds are fixed by statute and are not indexed for inflation, so more households reach them each year. It applies on top of regular income or capital gains tax.

Net worth Cash Flow

Net worth is everything you own minus everything you owe: the total value of your cash, investments, retirement accounts, home and other property, less your mortgage, student loans and other debts. It is the single best snapshot of financial progress over time, more useful than income alone. Tracking it once or twice a year, and noting how much sits in taxable, tax-deferred and Roth accounts, shapes most planning decisions.

Non-qualified stock options Investments

Non-qualified stock options, or NSOs, are employee stock options that do not meet the requirements for incentive stock option treatment. When exercised, the difference between the market price and the exercise price is taxed as ordinary income and subject to payroll tax withholding. Any gain after exercise is a capital gain. They are simpler than ISOs, and the exercise timing question is mostly about the size of the ordinary income hit.

O

Own-occupation disability insurance Insurance

Own-occupation disability insurance replaces a portion of your income if an illness or injury prevents you from working in your specific occupation, even if you could still work in another field. This definition matters most for physicians and other specialists whose training is narrow. Weaker policies pay only if you cannot work in any reasonable job. Riders, benefit period and elimination period all affect the cost.

P

Power of attorney Estate

A power of attorney is a legal document that authorizes someone you choose to act on your behalf in financial or legal matters, such as paying bills, managing accounts or signing documents. A durable power of attorney remains in effect if you become incapacitated, which is when it is needed most. Without one, your family may need a court proceeding to manage your affairs.

Probate Estate

Probate is the court-supervised process of validating a will, paying debts and distributing a deceased person's assets to heirs. It is public, and it can take months. Assets with a beneficiary designation, jointly owned property with survivorship rights, and assets held in a trust pass outside probate. In Georgia, probate is handled by the probate court in the county where the person lived.

Public Service Loan Forgiveness Cash Flow

Public Service Loan Forgiveness, or PSLF, is a federal program that forgives the remaining balance on Direct Loans after 120 qualifying monthly payments made while working full time for a government or nonprofit employer. The forgiven amount is not taxed federally. Physicians who train and then work at nonprofit hospitals often qualify, which makes employer choice and repayment plan choice during residency financially significant decisions.

Q

Qualified charitable distribution Taxes

A qualified charitable distribution, or QCD, is a direct transfer from an IRA to a qualified charity that counts toward the owner's required minimum distribution but is excluded from taxable income. The owner must be at least 70 and a half, and the gift must go straight from the custodian to the charity. Because the income never appears on the return, a QCD can help keep Medicare premiums and other income-based thresholds lower.

Qualified dividends Taxes

Qualified dividends are dividends from U.S. corporations and certain foreign companies that meet IRS holding period requirements and are therefore taxed at the lower long-term capital gains rates rather than ordinary income rates. Most dividends from common stock held for more than a couple of months qualify. Dividends from REITs, money market funds and most bond funds generally do not, which affects where those holdings are best placed.

R

Rebalancing Investments

Rebalancing is the process of bringing a portfolio back to its target asset allocation after market moves have pushed it off course, typically by trimming what has grown and adding to what has lagged. It keeps risk at the intended level rather than letting it drift. In taxable accounts, rebalancing is often done with new contributions, dividends and withdrawals to limit capital gains.

Registered investment adviser Investments

A registered investment adviser, or RIA, is a firm registered with the SEC or a state securities regulator to provide investment advice for compensation, and whose advisory services are held to a fiduciary standard. RIAs must file a public disclosure document, Form ADV, describing their services, fees and conflicts. Attend Wealth Inc. is an independent, fee-based RIA, and client accounts are held at Charles Schwab.

Required minimum distribution Retirement

A required minimum distribution, or RMD, is the amount the IRS requires you to withdraw each year from pre-tax retirement accounts once you reach the starting age set by law, which is currently 73 for most people. The amount is based on the prior year-end balance and an IRS life expectancy table. Missing an RMD triggers an excise tax on the shortfall, and Roth IRAs are exempt for the original owner.

Restricted stock units Investments

Restricted stock units, or RSUs, are a promise from an employer to deliver shares of company stock on a future vesting date, usually tied to continued employment. At vesting, the market value of the shares is taxed as ordinary income, much like a cash bonus, and employers typically withhold some shares to cover tax. After vesting, the shares are simply stock, and any later gain or loss is a capital gain or loss.

Revocable living trust Estate

A revocable living trust is a legal arrangement you create during your lifetime, keep full control over, and can change or cancel at any time, holding assets that pass to your named beneficiaries without probate when you die. It offers no income or estate tax savings on its own. Its main benefits are privacy, continuity if you become incapacitated, and avoiding probate, especially for property in more than one state.

See also: Irrevocable trust, Probate, Will

Roth conversion Retirement

A Roth conversion moves money from a pre-tax retirement account, such as a traditional IRA or 401(k), into a Roth account, with the converted amount taxed as ordinary income in the year of the conversion. In exchange, future growth and qualified withdrawals are tax-exempt and the converted funds are no longer subject to required minimum distributions. Conversions are most often considered in lower-income years, such as early retirement.

Roth IRA Retirement

A Roth IRA is an individual retirement account funded with after-tax dollars, where growth and qualified withdrawals are tax-exempt. Direct contributions are limited by income, which is why higher earners use the backdoor method. Contributions can be withdrawn at any time without tax or penalty, and there are no required minimum distributions for the original owner, which makes the account useful for estate and tax planning.

S

Safe withdrawal rate Retirement

A safe withdrawal rate is the percentage of a portfolio that a retiree can withdraw in the first year, then adjust for inflation, with a high historical likelihood of the money lasting through retirement. The widely cited 4 percent figure comes from research on U.S. market history and assumes a balanced portfolio over roughly 30 years. It is a planning benchmark, not a rule, and flexible spending changes the math.

SALT deduction Taxes

The SALT deduction is the itemized federal deduction for state and local taxes paid, including state income tax or sales tax plus property tax. Federal law caps the total amount that can be deducted, which reduces its value for higher-income households in states with an income tax, such as Georgia. Some states, including Georgia, offer a pass-through entity election that lets business owners work around part of the cap.

Savings rate Cash Flow

Savings rate is the percentage of your gross or after-tax income that goes toward savings and investments each year, including retirement contributions, employer matches and, in some definitions, debt principal payments. It is the variable most within your control and the strongest predictor of when financial independence becomes possible. High earners with late starts, such as physicians finishing training, often need a higher rate than general rules of thumb suggest.

See also: Net worth, Emergency fund, 401(k)

SEP IRA Retirement

A SEP IRA is a simplified employee pension plan that lets self-employed people and small business owners contribute a percentage of compensation to a traditional IRA on their own behalf and on behalf of eligible employees. Contributions are made by the employer only and are deductible. It is simple to set up, but any contribution percentage must be applied to all eligible employees, which matters once a practice has staff.

Sequence of returns risk Retirement

Sequence of returns risk is the danger that poor market returns early in retirement, while you are withdrawing money, permanently reduce how long a portfolio lasts, even if long-term average returns turn out to be fine. Two retirees with identical average returns can end up in very different places depending on the order those returns arrive. Cash reserves and flexible withdrawals are the usual responses.

Solo 401(k) Retirement

A solo 401(k) is a 401(k) plan for a business owner with no employees other than a spouse. The owner contributes both as employee, through salary deferrals, and as employer, through profit sharing, which usually allows a higher total contribution than a SEP IRA at the same income. Many providers also permit Roth deferrals and loans. Physicians with 1099 income often qualify for one.

See also: SEP IRA, 401(k), Cash balance plan

Standard vs itemized deductions Taxes

The standard deduction is a fixed amount every filer can subtract from income, while itemizing means listing specific deductible expenses, such as mortgage interest, state and local taxes, and charitable gifts, and subtracting their total instead. You take whichever is larger. Because the standard deduction is now relatively high, many households itemize only in years when they bunch charitable gifts or have unusually large deductible expenses.

Step-up in basis Estate

A step-up in basis resets the cost basis of an inherited asset to its fair market value on the date of the owner's death, which erases the capital gain that built up during the owner's lifetime. It applies to taxable brokerage accounts, real estate and other appreciated property, but not to retirement accounts or annuities. This is why long-held, highly appreciated assets are often kept rather than sold late in life.

T

Tax-loss harvesting Taxes

Tax-loss harvesting is the practice of selling an investment that has dropped below its cost basis in order to realize the loss and use it to offset capital gains or a limited amount of ordinary income. The proceeds are typically reinvested in a similar but not identical holding so the portfolio stays invested. The strategy only works in taxable accounts, and it must respect the wash sale rule.

Term life insurance Insurance

Term life insurance pays a death benefit to your beneficiaries if you die during a set period, such as 20 or 30 years, in exchange for a level premium, with no cash value and nothing paid if you outlive the term. It is the least expensive way to cover a large need, such as replacing income while children are young or a mortgage is outstanding. Many households layer several policies.

Traditional IRA Retirement

A traditional IRA is an individual retirement account where contributions may be tax-deductible depending on income and workplace plan coverage, growth is tax-deferred, and withdrawals are taxed as ordinary income. Withdrawals before age 59 and a half generally face a penalty on top of the tax, with several exceptions. Required minimum distributions begin later in life, and the account is often the source for Roth conversions.

U

Umbrella liability insurance Insurance

Umbrella liability insurance is a policy that adds extra liability coverage, typically in increments of one million dollars, above the limits of your auto and homeowners policies. It protects your savings and future income from a large judgment after a car accident, an injury on your property or a similar claim. It is relatively inexpensive for the coverage provided, and insurers usually require minimum underlying limits.

W

Wash sale rule Taxes

The wash sale rule disallows a tax loss when you sell a security at a loss and buy the same or a substantially identical security within 30 days before or after the sale. The disallowed loss is not gone for good: it is added to the cost basis of the replacement shares. The rule applies across accounts, including IRAs, which is why coordinated trading matters when harvesting losses.

Whole life insurance Insurance

Whole life insurance is permanent coverage that lasts your entire life as long as premiums are paid, combining a death benefit with a cash value component that grows at a rate set by the insurer. Premiums are much higher than term for the same death benefit. It can make sense for specific estate, business or special needs situations, and it is a product on which an adviser may earn a disclosed commission.

Will Estate

A will is a legal document that states who receives your property at death, names an executor to carry out your wishes, and, for parents of minor children, names a guardian. Assets that pass by beneficiary designation or through a trust are not controlled by the will. A will goes through probate. Attend coordinates with outside estate attorneys and does not draft legal documents.

Last updated September 22, 2026. Definitions are general and educational, not advice for your situation.

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