Individual pension account (IPA)

Personal pension scheme where the individual holds money in an individual pension account. The money is invested in a selection of investments, including shared funds such as unit trusts This makes it possible to invest in stocks and shares and spread risks. Movement in share prices can be tracked daily in the financial press in order to monitor the value of the pension fund. It is relatively simple to transfer pensions savings from one scheme to another.

Individual Rated Products

(i) Individual Experience rates : Actual claims experience of the concerned insured and his requirements determine the designing of the experience rates products, rates, terms and conditions. Typically insurance with a high frequency but low intensity of loss occurrence. (ii) Exposure Rated Products : Where rates, terms and conditions of cover are determined by an evaluation of the exposure to loss in respect of the risk concerned, independent of the actual claims experience of that risk. (iii) Insurance of large risks : Designed for individual large clients and where the rates, terms and conditions may be determined by reference to the international markets. As per IRDA File and use large risks are (a) Insurance for a total insured of Rs. 2,500 crores or more at one location for property insurance, material damage and business interruption combined. (b) Rs. 100 crore or more per event for liability insurance.

individual retirement account (IRA)

Tax-deferred monies set aside for retirement in an approved account that allows individuals to make pretax contributions. Contributions and investment earnings are taxable as income when paid out of the account. IRAs can be established through financial institutions such as insurance companies and stock brokerages. Also see Section 408(k) of the Internal Revenue Code .