What Is the Three-Year-Rule? The “three-year rule” is an estate tax provision of the U.S. Internal Revenue Code that applies in determining the assets included in a decedent’s gross estate. When individuals have made a transfer of assets, whether by trust or otherwise, within three years of their date of death, the value of the
What Is a Threshold List? A threshold list, also known as a Regulation SHO Threshold Security List, is a list of securities whose transactions failed to clear for five consecutive settlement days at a registered clearing agency. Threshold lists are published in accordance with regulations set by the Securities and Exchange Commission (SEC). Regulators review
What Are Thrifts? Even though they’re not as common as they used to be, thrifts, or savings and loan associations, still play an important part in many consumers’ lives. Thrifts also refer to credit unions and mutual savings banks that provide a variety of savings and loan services. Thrifts differ from commercial banks in that
What Is the Thrift Savings Plan (TSP)? A thrift savings plan (TSP) is a retirement investment program open only to federal employees and uniformed service members, including the Ready Reserve. It is a defined-contribution (DC) plan that offers federal employees many of the same benefits that are available to workers in the private sector. A TSP
What Is a Thrift Bank? A thrift bank–also just called a thrift–is a type of financial institution that specializes in offering savings accounts and originating home mortgages for consumers. Thrift banks are also sometimes referred to as Savings and Loan Associations (S&Ls). Thrift banks differ from larger commercial banks, like Wells Fargo or Bank of
What Is the Thrift Institutions Advisory Council? The Thrift Institutions Advisory Council (TIAC) provided advice and professional opinions to the Federal Reserve regarding the regulation of thrift institutions, primarily mutual savings banks, but also credit unions and savings and loan associations. It was created in 1980 by the Board of Governors of the U.S. Federal
What Is Throughput? Throughput, in business, is the amount of a product or service that a company can produce and deliver to a client within a specified period of time. The term is often used in the context of a company’s rate of production or the speed at which something is processed. Businesses with high
What Is a Throwback? A throwback, in technical analysis, is when the price retraces toward the breakout point after moving through a resistance level. A resistance level is where the price has stalled or had trouble moving through in the past. When the price moves through that level it is called a breakout. Not all
What Is a Thrusting Pattern? A thrusting pattern is a type of price chart pattern used by technical analysts. It is formed when a long black (down) candle is followed by a white (up) candle. The white candle closes above the black candle’s close, but it doesn’t close above the midpoint of the black candle’s
What Is the Teachers Insurance Annuity Association (TIAA)? The Teachers Insurance and Annuity Association (TIAA) is a financial organization that provides investment and insurance services for those working for organizations in the nonprofit industry in academic, research, medical, government, and cultural fields. TIAA has a history that dates back to the late Andrew Carnegie, whose Carnegie
