What Is the Required Beginning Date (RBD)? The required beginning date (RBD) marks the official date by which a retirement plan participant must begin to receive required minimum distributions (RMDs) from their accounts. For example, RMDs are required for individual retirement accounts (IRAs) and 401(k) plans, which coincides with the retiree’s 72nd birthday. On March 27
What Is Required Cash? Required cash is the total amount of funds that a buyer must deliver to close on a mortgage or to finalize a refinance of an existing property. The delivery of the required cash amount typically takes place at a title company or escrow office and will vary by state location and sale type. During closing, the participants will
What Is a Required Minimum Distribution (RMD)? A required minimum distribution (RMD) is the amount of money that must be withdrawn from an employer-sponsored retirement plan, traditional IRA, SEP, or SIMPLE individual retirement account (IRA) by owners and qualified retirement plan participants of retirement age. In 2023, the age at which you must begin taking RMDs
What Is Required Yield? Required yield is the required rate of return that a fixed-income investment must provide in order for that investment to be worthwhile. The required yield is determined by the market and it sets the precedent for how current bond issues will be priced. For example, if prevailing market interest rates are
What Is Requisitioned Property? Requisitioned property is property that is involuntarily seized by a governmental authority for any reason. Requisitioned property can be taken for a number of reasons relating to the furtherance of the public good. It can be of any type, including real estate, vehicles, machinery, office equipment, or even personal property. Key
What Is a Research Note? A research note is a statement from a brokerage firm or other investment advisory service discussing specific security, industry, market, or news item. Research notes are usually meant to contain time-sensitive information that applies to the current day’s trading session or some event in the near future. Research notes are
What is the Research Activities Credit The Research Activities Credit allows businesses and eligible entities to offset funds invested in certain research-related expenses through a reduction in their federal taxes. Understanding the Research Activities Credit The Research Activities Credit was implemented in 1981 and was intended to act as an incentive for companies and other entities
What Is a Research Analyst? A research analyst is a professional who prepares investigative reports on securities or assets for in-house or client use. Other names for this function include securities analyst, investment analyst, equity analyst, rating analyst, or simply “analyst.” The work conducted by the research analyst is in an effort to inquire, examine, find
What Are Research and Development (R&D) Expenses? Research and development (R&D) expenses are associated directly with the research and development of a company’s goods or services and any intellectual property generated in the process. A company generally incurs R&D expenses in the process of finding and creating new products or services. As a common type
What Is a Research Report? A research report is a document prepared by an analyst or strategist who is a part of the investment research team in a stock brokerage or investment bank. A research report may focus on a specific stock or industry sector, a currency, commodity or fixed-income instrument, or on a geographic
