分摊及拨回 (law) the principle that an act done at a later time is deemed by law to have occurred at an earlier time; "his attorney argued for the relation back of the amended complaint to the time the initial complaint was filed"...
The theory of a lump sum tax is often used by economists as a means of studying the ways that an economy can be more efficient. Many economists argue that charging a lump sum would be a more effective method of aiding an economy. Whereas a tax based on income might cause some workers ...
A lump sum contract is usually a written agreement, although an oral agreement may be binding in some cases. Once the contract has been signed, all parties are bound to adhere to its terms. The contract ordinarily details the fixed total amount to be paid to the contractor and the timeline...
Lump-sum vs. annuity What are the advantages of lump-sum payments? What are the disadvantages of lump-sum payments? What are the tax implications of lump-sum payments? We can help A lump-sum payment refers to situations where an amount of money is paid all at once, rather than in insta...
What to do with your lump-sum distributionHaddad, Souzan
The present value of a lump sum is the current worth of a lump sum payment that is anticipated to be received at some point in the future. While it is possible to project what this present value may be, it is important to keep in mind that a number of factors can have some impact ...
How Does Dipping into Your Pension Affect Your Retirement Wealth? Although pensions, both public and private, are intended to provide income during retirement, a growing number of American workers receive part or all their employer-provided pensions in the form of a cash settlement, called a lump...
How to Invest $50,000: 9 Proven Strategies What Is a Nest Egg? How to Invest a Lump Sum Premium Investing Services Invest better with The Motley Fool. Get stock recommendations, portfolio guidance, and more from The Motley Fool's premium services. View Premium Services...
A "lump," according to Merriam-Webster, is an adjective that means "not divided into parts", or "entire."3A "sum," according to the dictionary, is "an indefinite or specified amount of money" or "the whole amount," or "aggregate."4As a term, "lump sum" means "an amount of money...
How a Lump-Sum Distribution Works It is not always best to take the lump-sum payment in lieu of periodic annual payments; if offered the choice, consider taxes, investments, and thenet present value(NPV), which accounts for thetime value of money. ...