Compensation Glossary

Danger Pay Day Care Centers Death Benefit Payments Debit Debits use of Funds Debt Amounts Owed Debtor-Creditor Groups Debts Paid by Employer Deciles Decreasing Term Insurance Decrement Deductible Deductible Limit Deferral Date Deferral Options Deferred Annuity Deferred Benefits Deferred Bonuses Deferred Compensation Plan Deferred Incentives Deferred Life Annuity Deferred Premium Arrangement Deferred Profit Sharing Plan (DPSP) Deficit Reduction Act of 1984 (DEFRA) Defined Benefit Formula Defined Benefit Plans Defined Contribution Formula Defined Contribution Plans Demographic Demotion Demutualization Dental Care Benefits Dental Discount Plan Dental Exclusive Provider Organization (DEPO) Dental Health Maintenance Organization (DHMO) Dental Insurance Dental Maintenance Organization Dental Plan Organization (DPO) Dental Point of Service (DPOS) Dental Preferred Provider Organization (DPPO) Dental Reimbursement Plan Dentist-Consultant Department Compa-Ratio Dependent Care / Dependent Care Assistance Dependent Care Referral Programs Dependent Care Reimbursement Account Dependent Care Spending Account (DCSA) Dependent Life Insurance Dependent Variable Dependents Deposit Administration Contract Deposit Term Insurance Derivative Security Determination Letter Developmental Assignment (International) Deviated Rate DHMOs (Dental Health Maintenance Organizations) Diagnostic Related Groups (DRGS) Diary / Log Dictionary of Occupational Titles (DOT) Differential Diluted Earnings Per Share (Diluted EPS) Dilution (Percent) Dining Facilities Direct Observation Direct Pay / Cash Compensation Direct Reimbursement Home Sale Program Direct Response Distribution System Direct Response Marketing Direct Seller Directly and Closely Related Work Director and Officer (D&O) Liability Insurance Directors Fees Directors of Corporations Disability Disability Benefits Disability Buy-Out Insurance Disability Income Insurance Disability Table Disability Under ADA Disabled / Disability Disabled Life Annuity Discharge Provision Disclaimer Statement Disclosure Requirements Discontinuity Index Discount Rate Discount Stock Option Discounted Cash Flow Discounted Restricted Stock Purchase Discounts on Merchandise and Services Discrete Discrete Data Discretionary (Informal) Bonus Plan Discretionary Benefits Discrimination Discrimination Laws Discrimination Testing Disease Management Program Disintermediation Disparate Treatment Disqualified Person Disqualifying Disposition (of an Incentive Stock Option ISO) Distance Learning Center (DLC) Distress Termination Distribution Expenses Distribution System Distributions Distributive Justice Distributor / Wholesaler Divergent Data Diversification Divestiture Dividend / Dividend Payment Dividend Accumulations Dividend Expenses Dividend for Organization Insurance Dividend Interest Rate Dividend Options Dividend Rate of Mortality Divisible Surplus Divorce Doctrine of Reasonable Expectations Dodd-Frank Act DOL Dollar Value of Taxable Benefits Domestic Corporation Domestic Partners Donor-Advised Funds DOT Double Declining Balance Depreciation Double Indemnity Double Taxation Dow Jones Industrial Average (DJIA) Downgrading Downsizing Draw Dread Disease Policy Drinking Criticism Drug Abuse Drug-Free Workplace Act of 1988 DSOs (Dental Service Organizations) Dual Registration Dual-Choice Provision Due Diligence Process Dues and Membership Fees Duplicate Coverage Inquiry (DCI) Form