Compensation Glossary

F Statement No. 88 Face Page Face Validity Facility-of-Payment Clause Factor Comparison Method Factor Table Fair Credit Reporting Act (FCRA) Fair Labor Standards Act of 1938 (FLSA) Fair Market Value (FMV) Family Benefit Family Deductible Family Income Insurance Family Insurance Policy Family Leave FASB Statement No. 35 FASB Statement No. 87 FASB Statement No. 88 FASB, Financial Accounting Standards Board Federal Insurance Contributions Act (FICA) Federal Rule of Evidence 702 Federally Qualified HMO Fee Basis Fee Schedule Fee Schedule Basis Feedback FICA Fiduciaries Field Allowance Field Force Field Office Field Underwriter Field Underwriting Financial Accounting Standards Board Financial Accounting Standards Board Statement 87 (FASB 87) Financial Institution Financial Intermediary Financial Planning Financial Settlement Financial Statements First Dollar Coverage First In, First Out First Year Commission Fiscal Year Fiscal Year Budget (FYB) Fixed Benefit Retirement Plan Fixed Liabilities Fixed Period Option Flat Extra Premium Method Flexible Benefit Plan Flexible Benefits Flexible Compensation Flexible Premium Annuity Flexible Spending Accounts Flextime FLSA Focal Review Date Foreign Corporation Foreign Earned Income Exclusion Foreign Employees Foreign Insurer Foreign Tax Credit Foreseeability Forfeiture Forfeiture Loss Form 10-K Form 990 Form of Payment Former Employee Fractional Premium Fraternal Benefit Society Fraternal Insurance Fraudulent Claim Fraudulent Misrepresentation Free Examination Period Frequency Frequency Distribution Fringe Benefits Front Loaded Policy Frozen Plans Full Value Protection Fully Contributory Fund Funding Agency Funding Standard Account FUTA Tax Future Service Future Value