Reserve Ratio
A calculation to determine the unemployment contribution rate to charge employers by a state. The continuing
balance of a firm's unclaimed contributions from previous years is reduced by unemployment claims for the past
year and then divided by the average annual payroll, resulting in a "reserve ratio."
Rollover IRA
An IRA that an individual sets up for the purpose of receiving funds from a qualified retirement plan.
Roth IRA
An IRA account where earnings are not taxable under certain circumstances.
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