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Debt-to-Income Ratio A ratio that compares the amount of recurring debt payments a borrower is obligated to make to the amount of their income. view full definition
Deductible/Nondeductible An individual’s contributions to a traditional IRA are tax deductible if he or she is not an active participant in an employer’s retirement plan. An... view full definition
Deed A written legal document by which title to land is transferred between two parties. view full definition
Default Failure to make payments on a loan or meet other contractual obligations. view full definition
Department of Revenue The principal tax collection agency of a state that collects all local and state taxes from a business entity. view full definition
Designated Supplier A supplier from whom franchisees must buy certain products in order to ensure uniformity throughout the franchise. view full definition
Determination Letter A letter issued by the IRS indicating that a retirement plan meets design the requirements for qualification. view full definition
Direct Rollover By rolling over a qualified employer-sponsored retirement plan directly into an employee’s qualified retirement plan, there are no penalties. This... view full definition
Directors The directors of a corporation are its governing board. Elected by the shareholders, they make only major business decisions and monitor the... view full definition
Disclosure Document Also called the UFOC, it is the document that all franchisees must see at least 10 business days before they sign any sort of agreement with a... view full definition
Distribution Any withdrawal of cash or assets from a qualified retirement plan. Read your plan’s description to find out information regarding taxes, penalties... view full definition
Distributorship The right to sell a product, granted by its manufacturer or a wholesaler. view full definition
Dividends A taxable payment declared by a company's board of directors and given to its shareholders out of the company's current or retained earnings, usually... view full definition
Doing Business As (DBA) A "DBA" is used when a company whose operating name differs from the legal name of the corporation as shown in its articles of incorporation. A DBA is... view full definition
Domestic Corporation A corporation is considered a domestic corporation in the state where it has incorporated. view full definition
Domestic Limited Liability Company A Limited Liability Company is considered a domestic Limited Liability Company in the state in which it is organized. view full definition
Due Diligence A careful study performed of the physical, financial, legal and social characteristics of a specific piece of property or business and of its... view full definition
Dun and Bradstreet Report A report containing detailed and frequently updated data (particularly financial information) on a company. view full definition

Debt-to-Income Ratio
A ratio that compares the amount of recurring debt payments a borrower is obligated to make to the amount of their income. view full definition

Deductible/Nondeductible
An individual’s contributions to a traditional IRA are tax deductible if he or she is not an active participant in an employer’s retirement plan. An... view full definition

Deed
A written legal document by which title to land is transferred between two parties. view full definition

Default
Failure to make payments on a loan or meet other contractual obligations. view full definition

Department of Revenue
The principal tax collection agency of a state that collects all local and state taxes from a business entity. view full definition

Designated Supplier
A supplier from whom franchisees must buy certain products in order to ensure uniformity throughout the franchise. view full definition

Determination Letter
A letter issued by the IRS indicating that a retirement plan meets design the requirements for qualification. view full definition

Direct Rollover
By rolling over a qualified employer-sponsored retirement plan directly into an employee’s qualified retirement plan, there are no penalties. This... view full definition

Directors
The directors of a corporation are its governing board. Elected by the shareholders, they make only major business decisions and monitor the... view full definition

Disclosure Document
Also called the UFOC, it is the document that all franchisees must see at least 10 business days before they sign any sort of agreement with a... view full definition

Distribution
Any withdrawal of cash or assets from a qualified retirement plan. Read your plan’s description to find out information regarding taxes, penalties... view full definition

Distributorship
The right to sell a product, granted by its manufacturer or a wholesaler. view full definition

Dividends
A taxable payment declared by a company's board of directors and given to its shareholders out of the company's current or retained earnings, usually... view full definition

Doing Business As (DBA)
A "DBA" is used when a company whose operating name differs from the legal name of the corporation as shown in its articles of incorporation. A DBA is... view full definition

Domestic Corporation
A corporation is considered a domestic corporation in the state where it has incorporated. view full definition

Domestic Limited Liability Company
A Limited Liability Company is considered a domestic Limited Liability Company in the state in which it is organized. view full definition

Due Diligence
A careful study performed of the physical, financial, legal and social characteristics of a specific piece of property or business and of its... view full definition

Dun and Bradstreet Report
A report containing detailed and frequently updated data (particularly financial information) on a company. view full definition