The original cost, plus out of pocket expenses, of an asset (such as property, stock, or a business interest) that is used to determine gain or loss when the asset is disposed, whether through sale, gift, or bequest. The basis … Continued


An individual designated in a will to receive an inheritance, or the individual designated to receive the proceeds of an insurance policy, retirement account, trust, or other asset.

Benefit Period

The period of time benefits are received based on a contractual agreement. The term is commonly used to refer to health or disability benefits.

Buy-Sell Agreement

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