Any fiduciary, legal counsel, employee of an employer-sponsored benefit plan, or service provider to the plan.

An otherwise legitimate transaction that is prohibited under the Employee Retirement Income Security Act (ERISA).

A special business structure that is used to reduce the effects of double taxation.

A unit of change in an exchange rate of a currency pair; also known as “price interest point”.

A form of incentive fee compensation paid to a fund general partner in the form of an allocation of the profits of the fund, typically calculated as a set percentage of the profits ...

Consists of every kind of property that is not real property; movable without damage to itself or the real estate; subdivided into “tangible personal property” and &ldq ...

A study of a property and its surrounding area to determine whether there are any hazards to the environment and human health; if issues are found, it presents a potential liabilit ...

A study of a property and its surrounding area to determine whether there are any hazards to the environment and human health triggered when a Phase I Environmental Site Assessment ...

A study of a property and its surrounding area to determine whether there are any hazards to the environment and human health triggered by the confirmation of environmental contami ...

The reduction in a property’s value due to gross mismanagement and physical neglect resulting in deferred maintenance; however, physical deterioration in itself is not a form ...