Federal statute that allows a deferred retirement savings plan sponsored by a public employer (e.g., university, state, county, municipality). By mutual agreement, it lets the employer reduce the employee’s salary by a certain amount and invest this, with pretax dollars, in various financial instruments. At the end of employment, the principal amount invested and any earnings are given to the employee or to the employee’s estate.

Federal statute imposes a penalty excise tax on an excess benefit transaction of 25% of the excess benefit on the individual from inside the organization (disqualified person) receiving the benefit. Also imposes a penalty excise tax of 10% of the excess benefit on the manager in the organization awarding the excess benefit. If the excess benefit is not repaid to the tax-exempt organization in a reasonable time, the disqualified individual is assessed an additional tax penalty of 200% of the excess benefit received.

Federal legislation that allows employers to establish a trust that may be used to provide accident and illness benefits to employees who are members.

Group whole life insurance plan in which the employer’s contributions help with income tax exemptions. This federal statute lists specifications that a plan must meet.

Instructions that precede the major divisions or parts of the Current Procedural Terminology (CPT) code book providing information for accurate coding.

Debt (an amount owed) in which a debtor pledges certain property (collateral), in a written security agreement, to the repayment of the debt.

Under the Health Insurance Portability and Accountability Act (HIPAA), individual who protects the computer and networking systems within the medical practice or hospital facility and implements protocols such as password assignment, backup procedures, firewalls, virus protection, and contingency planning for emergencies.

Under the Health Insurance Portability and Accountability Act (HIPAA), regulations related to the security of electronic protected health information (ePHI) that, along with regulations related to electronic transactions and code sets, privacy, and enforcement, compose the Administrative Simplification provisions. Also called security regulations .