There are currently 2 Definitions in this directory beginning with the letter R.
The various forms in which a retiring employee may receive his or her pension benefits. Among the major options are: Single Life Annuity, Joint & Survivor and period certain (e.g. an annuity certain[guaranteed] for 10 years).
Generally a non-taxable event in which assets are transferred from either one pension plan to another or from a pension plan to an IRA for the benefit of an alter.