Rabbi trust

Legal document that was named by an Internal Revenue Service ruling that involved a trust created by a Jewish congregation on behalf of its rabbi. Such trusts require the employer to make contributions to the trust that are irrevocable. The trust is managed by an independent trustee who pays benefits in the event of death, disability, or retirement of the employee. The employer is not allowed to take tax deductions for its contributions to the trust until funds are actually distributed to the employee.

Radiology

Branch of medicine that deals with radioactive substances and is concerned with the diagnosis and treatment of disease and injury by visualizing any of the various sources of radiant energy.

Radiology services

Three branches of radiology services include diagnostic radiology, which is imaging using external sources of radiation or no radiation; nuclear medicine, which is imaging radioactive materials that are placed in body organs; and therapeutic radiology, which is the treatment of cancer using radiation.