| 0x Protocol | A decentralized exchange protocol enabling peer-to-peer trading of Ethereum-based tokens. |
| 1%/10 Net 30 | A payment term offering a 1% discount if payment is made within 10 days; otherwise, the full amount is due in 30 days. |
| 10-K | An annual report filed by public companies with the SEC, detailing financial performance, risks, and operations. |
| 10-K Wrap | A summarized, user-friendly version of the 10-K report, often used for investor communication. |
| 10-Q SEC Form | A quarterly report filed by public companies with the SEC, providing unaudited financial statements and updates. |
| 10-Year Treasury Note | A U.S. government debt security with a 10-year maturity, used as a benchmark for interest rates. |
| 100% Equities Strategy | An investment strategy where 100% of the portfolio is allocated to stocks, aiming for higher returns with higher risk. |
| 1040 U.S. Individual Tax Return Form | The standard IRS form used by individuals to file annual income tax returns. |
| 1040A Form | A simplified version of the 1040 form for taxpayers with straightforward income sources. |
| 1040EZ Form | The simplest IRS form for taxpayers with basic tax situations, no dependents, and limited income. |
| SEC Release IA-1092 | An SEC release providing guidance on investment adviser regulations and compliance. |
| 11th District Cost of Funds Index (COFI) | A benchmark interest rate based on the cost of funds for savings institutions in the 11th Federal Home Loan Bank District. |
| 125% Loan | A loan where the borrower can borrow up to 125% of the collateral’s value, often used in home equity loans. |
| 12B-1 Fee | An annual fee charged by mutual funds to cover marketing and distribution costs. |
| 12B-1 Fund | A mutual fund that charges a 12B-1 fee for marketing and distribution expenses. |
| 12B-1 Plan | A plan adopted by a mutual fund to use assets to cover distribution and marketing costs. |
| 130-30 Strategy | An investment strategy where 130% of the portfolio is invested in long positions and 30% is sold short. |
| 18-Hour City | A city with emerging economic and cultural activity, offering lower costs than major cities but with growing opportunities. |
| 183-Day Rule | A tax rule determining residency status based on the number of days spent in a country. |
| 1979 Energy Crisis | A period of energy shortages and price spikes caused by geopolitical events and reduced oil production. |
| 2-1 Buydown | A mortgage financing option where the interest rate is reduced by 2% in the first year and 1% in the second year. |
| 2-2-8 Adjustable-Rate Mortgage (2/28 ARM) | A mortgage with a fixed rate for 2 years, followed by adjustable rates for the remaining 28 years. |
| 2000 Investor Limit | A rule limiting private funds to 2,000 investors to avoid SEC registration requirements. |
| 2011 U.S. Debt Ceiling Crisis | A political standoff over raising the U.S. debt ceiling, leading to a credit rating downgrade. |
| 25% Rule | A guideline suggesting that no more than 25% of a company’s revenue should come from a single client. |
| 3-2-1 Buydown Mortgage | A mortgage where the interest rate is reduced by 3% in the first year, 2% in the second year, and 1% in the third year. |
| 3-6-3 Rule | Slang for traditional banking practices: pay 3% on deposits, lend at 6%, and be on the golf course by 3 PM. |
| 3/27 Adjustable-Rate Mortgage (ARM) | A mortgage with a fixed rate for 3 years, followed by adjustable rates for the remaining 27 years. |
| 3C1 | A reference to the Investment Company Act of 1940, allowing private funds to avoid SEC registration if they have fewer than 100 investors. |
| 3(c)(7) Exemption | An exemption under the Investment Company Act allowing private funds to avoid SEC registration if they have only qualified purchasers. |
| 3D Printing | A manufacturing process creating three-dimensional objects by layering materials based on digital models. |
| 3P Oil Reserves | A classification of oil reserves: Proven, Probable, and Possible. |
| 30-Year Treasury | A U.S. government bond with a 30-year maturity, used as a long-term benchmark for interest rates. |
| 341 Meeting | A meeting between bankruptcy filers and creditors to review the debtor’s financial situation. |
| 401(a) Plan | A retirement plan for employees of government or non-profit organizations, with specific contribution and withdrawal rules. |
| 401(k) Plan | A employer-sponsored retirement savings plan allowing employees to contribute pre-tax income. |
| 403(b) Plan | A retirement plan for employees of public schools and tax-exempt organizations. |
| 408(k) Plan | A simplified employee pension (SEP) plan for small businesses, similar to a 401(k). |
| 412(i) Plan | A defined-benefit pension plan funded by insurance contracts. |
| 457 Plan | A deferred-compensation retirement plan for government and non-profit employees. |
| 48-Hour Rule | A rule requiring mortgage lenders to provide closing documents to borrowers at least 48 hours before closing. |
| 5/1 Hybrid Adjustable-Rate Mortgage (5/1 Hybrid ARM) | A mortgage with a fixed rate for 5 years, followed by adjustable rates that reset annually. |
| 5-6 Hybrid Adjustable-Rate Mortgage (5-6 Hybrid ARM) | A mortgage with a fixed rate for 5 years, followed by adjustable rates that reset every 6 months. |
| 500-Shareholder Threshold | A rule requiring companies with over 500 shareholders to register with the SEC and disclose financial information. |
| 501(c)(3) Organizations | Non-profit organizations exempt from federal income tax under IRS code 501(c)(3). |
| 501(c) | A section of the IRS code defining tax-exempt organizations. |
| 51% Attack | A blockchain attack where a single entity gains control of over 50% of the network’s mining power, enabling manipulation. |
| 52-Week High/Low | The highest and lowest prices at which a stock has traded over the past year. |
| 52-Week Range | The range between the 52-week high and low prices of a stock. |
| 529 Plan | A tax-advantaged savings plan for education expenses. |
| 529 Savings Plan | A type of 529 plan allowing tax-free growth and withdrawals for qualified education expenses. |
| 60-Plus Delinquencies | A metric measuring the percentage of loans that are 60 or more days past due. |
| 8-K (Form 8K) | A form filed by public companies to report significant events (e.g., mergers, acquisitions, or leadership changes). |
| 80-10-10 Mortgage | A mortgage structure where 80% is a first mortgage, 10% is a second mortgage, and 10% is a down payment. |
| 80-20 Rule | A principle stating that 80% of outcomes often result from 20% of inputs (Pareto Principle). |
| 83(b) Election | A tax election allowing employees to pay taxes on the value of restricted stock at the time of grant, rather than vesting. |
| 8(a) Firm | A small business certified by the SBA to participate in government contracting programs. |
| 90-Day Letter | A notice from the IRS informing taxpayers of a tax deficiency and their right to appeal. |
| 90/10 Strategy | An investment strategy where 90% of the portfolio is allocated to low-risk assets and 10% to high-risk assets. |