AA

1) Affirmative Action; 2) Adverse Action

AACU

American Association of Colleges and Universities

AAO

Affirmative Action Officer

AAP

Affirmative Action Plan

AAR

Average Annual Return

ABF

Asset-Based Financing

ABM

Activity-Based Management

ABMS

Activity-Based Management System

ACA

Affordable Care Act

ACH

Automated Clearing House

AD&D

Accidental Death and Dismemberment

ADA

Americans with Disabilities Act

ADAAA

Americans with Disabilities Act Amendments Act

ADEA

Age Discrimination in Employment Act

ADL

Activities of Daily Living

ADP

Automatic Data Processing

ADR

Alternative Dispute Resolution

AFL-CIO

American Federation of Labor and Congress of Industrial Organizations

AFSCME

American Federation of State, County, and Municipal Employers

AI

Appreciative Inquiry

AIDS

Acquired Immune Deficiency Syndrome

AJB

America’s Job Bank

ALC

Alien Labor Certification

ALEX

Automated Labor Exchange

ALJ

Administrative Law Judge

ALM

Asset Liability Management

AMPS

Auction Market Preferred Stock

ANSI

American National Standards Institute

AP

Accounts Payable

APA

American Psychological Association

APB

Accounting Principles Board

aPHR

Associate Professional in Human Resources

APR

Annual Percentage Rate

APV

Adjusted Present Value

APY

Annual Percentage Yield

AR

Accounts Receivable

ARRA

American Recovery and Reinvestment Act

ASB

Accounting Standards Board

ASHHRA

American Society for Healthcare Human Resources Administration

ASO

Administrative Services Only Plan

ASTD

American Society for Training and Development

ATB

Across the Board

ATO

1) Administrative Time Off; 2) Asset Turnover

ATOI

After Tax Operating Income

ATU

Annual Tax Unit

AWL

Actual Wage Loss

AWOL

Absent Without Leave

AWW

Average Weekly Wage

BARS

Behaviorally Anchored Rating Scale

BAT

Bureau of Apprenticeship and Training

BB

Base Benefits

BCP

Business Continuity Plan

BCR

Benefit/Cost Ratio

BIA

Business Impact Analysis

BFOQ or BOQ

Bona Fide Occupational Qualification

BLBA

Black Lunch Benefits Act

BLS

Bureau of Labor Statistics

BNA

Bureau of National Affairs

BOD

Board of Directors

BOT

Board of Trustees

BPA

Blanket Purchase Agreement

BRB

Benefit Review Board

BU

Bargaining Unit

C&B

Compensation and Benefits

C&P

Compensation and Pension

CAA

Congressional Accountability Act

CAFTA

Central American Free Trade Agreement

CAI

Computer Assisted Instruction

CAO

Chief Administrative Officer

CAPEX

Capital Expenditures

CASB

Cost Accounting Standards Board

CBA

Controlled Business Arrangement

CBO

Congressional Budget Office

CBP

Cafeteria Benefit Plan

CBT

Computer-Based Testing

CC

Civil Code

CCH

Commerce Clearing House

CCHR

Canadian Council on Human Resources

CCI

Consumer Confidence Index

CCL

Center for Creative Leadership

CCP

Certified Compensation Professional

CCPA

Consumer Credit Protection Act

CDC

Center for Disease Control

CDL

Commercial Driver’s License

CEA

1) Commodity Exchange Authority; 2) Certificate of Educational Achievement

CEBS

Certified Employee Benefits Specialist

CEO

Chief Executive Officer

CEPS

Cash Earnings Per Share

CEU

Continuing Education Unit

CFAT

Cash Flow After Taxes

CFO

Chief Financial/Fiscal Officer

CFR

Code of Federal Regulations

CGQ

Corporate Governance Quotient

CGT

Capital Gains Tax

CHRC

1) Canadian Human Rights Commission; 2) Criminal History Records Check

CHRO

Chief Human Resources Officer

CIO

1) Chief Investment Officer; 2) Chief Information Officer

CISO

Chief Information Security Officer

CMO

Chief Marketing Officer

CO

Compliance Officer

COB

Close of Business

COBRA

Consolidated Omnibus Budget Reconciliation Act

COL

Cost of Living

COLA

Cost of Living Adjustment

COO

Chief Operating/Operations Officer

CPA

Certified Public Accountant

CPE

Continuing Professional Education

CPG

Consumer Packaged Goods

CPHR

California Professional in Human Resources Certification

CPI

Consumer Price Index

CPI-U

Consumer Price Index for All Urban Consumers

CPI-W

Consumer Price Index for Urban Wage Earners and Clerical Workers

CPM

Critical Path Method

CR

Corporate Responsibility

CRM

1) Client Relationship Management; 2) Customer Relationship Management; 3) Credit Risk Management

CROGI

Cash Return on Gross Investment

CSHO

Compliance Safety and Health Officer

CSO

Chief Security Officer

CTO

Compensatory Time Off

CTS

Carpal Tunnel Syndrome

CUPA

College and University Personnel Association

CUSFTA

Canada-U.S. Free Trade Agreement

CV

Curriculum Vitae

CWHSSA

Contract Work Hours and Safety Standards Act

CWSP

College Work-Study Program

D&I

Diversity and Inclusion

D&O

Directors and Officers

DB

Defined Benefit

DBA

1) Davis-Bacon Act; 2) Doing Business As

DBPP

Defined Benefit Pension Plan

DC

Defined Contribution

DCA

Dollar Cost Averaging

DCAA

Defense Contract Audit Agency

DCF

Discounted Cash Flow

DCPP

Defined Contribution Pension Plan

DCAP

Dependent Care Assistance Program

DEFRA

Deficit Reduction Act

DFA

Department of Finance and Administration

DFEH

Department of Fair Employment and Housing

DINKS

Dual Income No Kids

DJIA

Dow Jones Industrial Average

DMADV

Define, Measure, Analyze, Design, Verify

DMAIC

Define, Measure, Analyze, Improve, Control

DRIP

Dividend Reinvestment Plan

DRP

Disaster Recovery Plan

DSI

Discretionary Salary Increase

DSPP

Direct Stock Purchase Plan

DOB

Date of Birth

DOC

United States Department of Commerce

DOD

United States Department of Defense

DOH

Date of Hire

DOI

Date of Injury

DOJ

United States Department of Justice

DOL

United States Department of Labor

DOLETA

Department of Labor Employment and Training Administration

DOT

1) Dictionary of Occupational Titles; 2) United States Department of Transportation

DTI

Department of Trade and Industry

DVOP

Disabled Veterans Outreach Program

DW

Dislocated Worker

DWC

Division of Workers’ Compensation

E-VERIFY

United States Department of Labor New Hire Screening System

EAC

Employee Advisory Committee/Council

EAP

Employee Assistance Program

EAPA

Employee Assistance Professionals Association

EB

Extended Benefits

EBO

Employee Buyout

EBRI

Employee Benefits Research Institute

EBS

Employee Benefits Security

EBSA

Employee Benefit Security Administration

EBT

Earnings Before Tax

ECI

Employment Cost Index

ECOA

Equal Credit Opportunity Act

ECPA

Electronic Communications Privacy Act

EDA

Economically Depressed Area

EDI

Electronic Data Interchange

EDP

1) Electronic Data Processing; 2) Employee Development Plan

EE

Employee

EEO

Equal Employment Opportunity

EEO-1/EEO-4

EEO-1 or EEO-4 Report/Standard Form 100 Report

EEOC

Equal Employment Opportunity Commission

EEOICPA

Energy Employee Occupational Illness Compensation Program Act

EFT

Electronic Funds Transfer

EFTA

European Free Trade Area

EGTRRA

Economic Growth and Tax Relief Reconciliation Act

EI or EQ

Emotional Intelligence

EIC

Earned Income Tax Credit

EIN

Employer Identification Number

EMT

Executive Management Team

EO

Executive Order

EOB

Explanation of Benefits

EOD

End of Day

EOI

Evidence of Insurability

EOY

End of Year

EPA

1) Equal Pay Act; 2) Environmental Protection Agency

EPLI

Employment Practices Liability Insurance

EPPA

Employee Polygraph Protection Act

EPS

Earnings per Share

ER

Employer

ERISA

Employee Retirement Income Security Act

ERTA

Economic Recovery Tax Act

ESA

Employment Standards Administration

ESL

English as a Second Language

ESO

Employee Stock Option

ESOP

Employee Stock Option Plan

ESOT

Employee Stock Ownership and Trust

ESP

Exchange Stock Portfolio

ESS

Employee Self-Service

ETA

1) Employment and Training Administration; 2) Estimated Time of Arrival

EU

European Union

EV

Enterprise Value

EVA

Economic Value Added

EVM

Earned Value Management

EX

Exempt

FAAS

Financial Assurance and Accountability Standards

FACT

Fair and Accurate Credit Transactions Act

FAQ

Frequently Asked Questions

FAS

Financial Accounting Standards

FASB

Financial Accounting Standards Board

FASAB

Financial Accounting Standards Advisory Board

FASAC

Financial Accounting Standards Advisory Committee

FASB

Financial Accounting Standards Board

FCC

Federal Communications Commission

FCCPA

Federal Consumer Credit Protection Act

FCPA

Foreign Corrupt Practices Act

FCRA

Fair Credit Reporting Act

FDA

Food and Drug Administration

FDCPA

Fair Debt Collection Practices Act

FDIC

Federal Deposit Insurance Corporation

FEA

Fair Employment Act

FECA

Federal Employees’ Compensation Act

FEIN

Federal Employment Identification Number

FELA

Federal Employment Liability Act

FEMA

Federal Emergency Management Agency

FEP

Fair Employment Practice

FERS

Federal Employees Retirement System

FES

Factor Evaluation System

FFY

Federal Fiscal Year

FHA

Federal Housing Administration

FICA

Federal Insurance Contributions Act

FICO

Fair Isaac Credit Organization

FIE

Foreign Invested Enterprise

FIFO

First In, First Out

FLC

Foreign Labor Certification

FLRA

Federal Labor Relations Authority

FLSA

Fair Labor Standards Act

FMLA

Family Medical Leave Act

FMSHA

Federal Mine and Safety Health Act

FMV

Fair Market Value

FOIA

Freedom of Information Act

FOM

Field Operations Manual

FOREX

Foreign Exchange

FR

Federal Register

FRA

Federal Reserve Act

FRB

Federal Reserve Board

FROI

First Report of Injury

FRS

Financial Reporting Standards

FSA

Flexible Spending Account

FSB

Fortune Small Business

FSET

Federal State Employment Tax

FSLMRA

Federal Service Labor-Management Relations Act

FT

Full-Time

FTA

Free Trade Agreement

FTC

Federal Trade Commission

FTD

Federal Tax Deposit

FTE

Full Time Equivalent

FTP

File Transfer Protocol

FUA

Federal Unemployment Account

FUTA

Federal Unemployment Tax ACT

FY

Fiscal Year

GAAC

Government Accounting and Auditing Committee

GAAFR

Governmental Accounting, Auditing, and Financial Reporting

GAAP

Generally Accepted Accounting Principles

GAAS

Generally Accepted Auditing Standards

GAGAS

Generally Accepted Government Accounting Standards

GAO

General Accounting Office

GAS

Governmental Accounting Standards

GASB

Governmental Accounting Standards Board

GATB

General Aptitude Test Battery

GATT

General Agreement on Tariffs and Trade

GDP

Gross Domestic Product

GED

General Equivalency Diploma

GIC

Guaranteed Investment Contract

GICS

Global Industry Classification Standards

GIF

Guaranteed Investment Fund

GINA

Genetic Information Nondiscrimination Act

GIPS

Global Investment Policy Standard

GIS

Geographic Information System

GL

1) General Ledger; 2) General Liability

GLB

Gramm-Leach-Bliley Act

GLSO

Group Legal Services Organization

GM

Gross Margin

GNP

Gross National Product

GPHR

Global Professional in Human Resources Certification

GPROI

Gross Profit Return on Investment

GPS

Global Positioning System

GR

General Revenue

GS

General Schedule

GSI

General Salary Increase

GTL

Group Term Life Insurance

HAS

Highest Average Salary

HAZMAT

Hazardous Material

HB

House Bill

HC

Human Capital

HCE

Highly Compensated Employee

HCFA

Health Care Financing Administration

HCIP

Harmonized Index of Consumer Pricing

HCM

Human Capital Management

HCN

Home-Country Nationals

HCO

Health Care Organization

HCSA

Health Care Spending Account

HCTC

Health Coverage Tax Credit

HHS

Department of Health and Human Services

HIPC

Health Insurance Purchasing Cooperatives

HIPPA

Health Insurance Portability and Accountability Act

HITECH

Health Information Technology for Economic and Clinical Health Act

HIV

Human Immunodeficiency Virus

HMO

Health Maintenance Organizations

HR

Human Resources

HRA

Health Reimbursement Account

HRCI

Human Resource Certification Institute

HRCS

Human Resource Competency Study

HRD

1) Human Resources Development; 2) Human Resources Department

HRIS

Human Resources Information System

HRLY

Hourly

HRM

Human Resources Management

HRMS

Human Resource Management System

HROD

Human Resources and Organizational Development

HSA

Health Savings Account

HTML

Hypertext Markup Language

HUD

United States Department of Housing and Urban Development

I-9

United States Immigration Form I-9

IAG

International Auditing Guidelines

IAS

International Accounting Standards

IASC

International Accounting Standards Committee

ICC

International Chamber of Commerce

ICE

United States Immigration and Customs Enforcement

IFEBP

International Foundation of Employee Benefit Plans

IHRIM

International Association of Human Resource Information Management

IIPP

Injury and Illness Prevention Programs/Plans

ILAB

International Labor Affairs Bureau

ILO

International Labor Organization

IME

Independent Medical Examination

INA

Immigration and Naturalization Act

INS

Immigration and Naturalization Service

IOS

International Organization for Standards

IPA

Inflation Protected Annuity

IPI

Industrial Protection Index

IPMA

International Personnel Management Association

IPO

Initial Public Offering

IPS

1) Inflation Protected Security; 2) Investment Policy Statement

IRA

Individual Retirement Account

IRB

Internal Revenue Bulletin

IRC

Internal Revenue Code

IRCA

Immigration Reform and Control Act

IRR

Internal Rate of Return

IRS

Internal Revenue Service

ISO

1) International Standards Organization; 2) Incentive Stock Option

ISP

Internet Service Provider

ISSA

International Securities Services Association

IT

Information Technology

ITA

United States International Trade Administration

ITIN

Individual Taxpayer Identification Number

IUR

Insured Unemployment Rates

IVR

Interactive Voice Response

J&S

Joint and Survivorship

JAN

Job Accommodation Network

JD

1) Job Description; 2) Juris Doctorate; 3) Job Date

JGTRRA

Jobs and Growth Tax Relief Reconciliation Act

JEEP

Joint Ethics Enforcement Plan

JIT

Just in Time

JOA

Joint Operating Agreement

JPAC

Joint Public Advisory Committee

JPEG

Joint Photographic Experts Group

JSSA

Jury Selection and Service Act

JTPA

Job Training Partnership Act (replaced by WIA)

JV

Joint Venture

JVA

Jobs for Veterans Act

KM

Knowledge Management

KPI

Key Performance Indicator

KSA

Knowledge, Skills, or Abilities

KSOP

401(k) Employee Stock Option Plan

LA

Labor Area

LAN

Local Area Network

LAR

Legislative Appropriations Request

LAUS

Local Area Unemployment Statistics

LBB

Legislative Budget Board

LBO

Leveraged Buyout

LCA

Labor Condition Application

LCD

Labor Cost Distribution

LDI

Liability-Driven Investment

LDP

Last Day Paid

LDW

Last Day Worked

LEI

Leading Economic Indicators

LEO

Long-Term Equity Options

LEPO

Low Exercise Price Option

LF

Labor Force

LFPR

Labor Force Participation Rate

LFY

Last Fiscal Year

LHWCA

Longshore and Harbor Workers’ Compensation Act

LIFO

Last In, First Out

LLC

Limited Liability Company

LLP

Limited Liability Partnership

LMA

Labor Market Area

LMI

Labor Market Information

LMRA

Labor Management Relations Act

LMRDA

Labor-Management Reporting and Disclosure Act

LMS

Learning Management System

LO

Learning Objectives

LOA

Leave of Absence

LOC

Letter of Commitment

LOI

Letter of Intent

LOR

Letter of Response

LOS

Length of Stay

LOW

Lack of Work

LP

Limited Partnership

LR

Labor Relations

LRO

Labor Relations Officer

LT

Lost Time

LTC

Long-Term Care

LTCM

Long-Term Capital Management

LTD

Long-Term Disability

LTFP

Long-Term Financial Plan

LTIP

Long-Term Incentive Plan

LTO

Long-Term Option

LTV

Loan-to-Value Ratio

LWDI

Lost Work Day Injury Rate

LWO

Leave Without Pay

LWP

Leave with Pay

M&A

Merger and Acquisition

MBO

Management by Objectives

MBTI

Myers-Briggs Type Indicator

MER

Management Expense Ratio

MEWA

Multiple Employer Welfare Arrangement

MHAEA

Mental Health and Addiction Equity Act

MHPA

Mental Health Parity Act

MHPAEA

Mental Health Parity and Addiction Equity Act

MIRR

Modified Internal Rate of Return

MIS

Management Information System

MLA

Minimum Liquid Assets

MLM

Multilevel Marketing

MLP

Master Limited Partnership

MLR

Monthly Labor Review

MLS

Mass Layoff Statistics

MNC

Multinational Corporation

MOC

Market on Close

MOF

Ministry of Finance

MOU

Memorandum of Understanding

MPPAA

Multiemployer Pension Plan Amendments Act

MRD

Minimum Required Distribution

MSA

1) Medical Savings Account; 2) Metropolitan Statistical Area; 3) Merit Salary Adjustment

MSDS

Material Safety Data Sheet

MSFW

Migrant and Seasonal Farm Worker

MSHA

Mine Safety and Health Act

MSP

Managed Service Provider

MSPA

Migrant and Seasonal Agriculture Worker Protection Act

MSPB

Merit Systems Protection Board

MSPR

Medicare Secondary Payer Rules

MST

Marketable Securities Tax

MTD

Month to Date

MTHLY

Monthly

NAAEC

North American Agreement on Environmental Cooperation

NAALC

North American Agreement on Labor Cooperation

NAB

Nonaccrual Basis

NAFTA

North American Free Trade Agreement

NAFTA-TAA

NAFTA Transitional Adjustment Assistance

NAICS

North American Industry Classification System

NASDAQ

National Association of Securities Dealers Automated Quotations

NASDR

National Association of Securities Dealers Regulation

NATO

North Atlantic Treaty Organization

NAV

Net Asset Value

NAVPS

Net Asset Value Per Share

NAWW

National Average Weekly Wage

NCCI

National Council on Compensation Insurance

NDNH

National Directory of New Hires

NEO

New and Emerging Occupations

NEX

Nonexempt

NFA

Net Financial Assets

NFE

Net Financial Expense

NFI

Net Financial Income

NFO

Net Financial Obligations

NHCE

Non-Highly Compensated Employee

NI

Net Income

NIH

National Institute of Health

NIOSH

National Institute of Occupational Safety and Health

NL

No Load

NLRA

National Labor Relations Act

NLRB

National Labor Relations Board

NMB

National Mediation Board

NMHPA

Newborns’ and Mothers’ Health Protection Act

NMS

Normal Market Size

NOA

Net Operating Assets

NOI

Net Operating Income

NOL

Net Operating Loss

NOPAT

Net Operating Profit After Taxes

NPV

Net Present Value

NRA

Nonresident Alien

NRET

Nonresident Withholding Tax

NSC

National Security Council

NSTA

National Securities Trade Association

NSX

National Stock Exchange

NT

Near Term

NVI

Negative Volume Index

NYSE

New York Stock Exchange

O*Net

Occupational Information Network

OA

Operating Assets

OAS

Option Adjusted Spread

OASDHI

Old Age, Survivors, Disability, and Health Insurance

OASDI

Old Age and Survivors Disability Insurance

OASI

Old Age Survivors Insurance

OBRA

Omnibus Budget Reconciliation Act

OCF

Operating Cash Flow

OD

Organizational Development

ODDS

Online Data Delivery System

OE

Operating Expense

OEBS

Office of Employee Benefits Security (replaced by PWBP)

OER

Operation Expense Ratio

OES

Occupational Employment Statistic

OFCCP

Office of Federal Contract Compliance Programs

OHCA

Organized Health Care Arrangement

OI

Operating Income

OIS

Occupations Information System

OJT

On-the-Job Training

OL

Operating Liabilities

OM

Options Market

OMB

Office of Management and Budget

OOB

Out of Business

OOH

Occupational Outlook Handbook

OPM

Office of Personnel Management

OR

Operating Revenue

OSHA

Occupational Safety and Health Administration

OT

Overtime

OTC

Over the Counter

OTI

OSHA Training Institute

OTS

Office of Thrift Supervision

OWBPA

Older Workers Benefit Protection Act

P&L

Profit and Loss

PAR

Public Accounting Report

PBGC

Pension Benefit Guaranty Corporation

PBO

Projected Benefit Obligation

PBSI

Performance-Based Salary Increase

PBT

Profit Before Tax

PC

1) Personal Computer; 2) Politically Correct

PCAOB

Public Company Accounting Oversight Board

PCE

1) Preexisting Condition Exclusion; 2) Private Commercial Enterprise

PCI

Per Capita Income

PCN

Parent-Country Nationals

PD

Position Description

PDA

1) Pregnancy Discrimination Act; 2) Personal Data Assistant; 3) Public Displays of Affection; 4) Payday Advance Loan

PDF

Portable Document Format

PDQ

Position Description Questionnaire

PE

Price to Earnings Ratio

PEG

Price to Earnings Growth

PEO

Professional Employer Organization

PEPPRA

Public Employee Pension Plan Reporting and Accountability Act

PERT

Project Evaluation and Review Techniques

PEST

Political, Economic, Social, and Technological

PFK

Pay for Knowledge

PHI

Protected Health Information

PHR

Professional in Human Resources Certification

PIK

Payment in Kind

PIP

Performance Improvement Plan

PL

Public Law

PM

1) Profit Margin; 2) Performance Management

PMSA

Primary Metropolitan Statistical Area

PMV

Private Market Value

PNG

Portable Network Graphics

POA

Power of Attorney

POB

Public Oversights Board

POD

1) Payable on Death; 2) Professional and Organizational Development

POP

1) Premium-Only Plan; 2) Public Offering Price

POS

Point of Service Plan

PPA

Pension Protection Act of 1987

PPACA

Patient Protection and Affordable Care Act

PPE

Personal Protective Equipment

PPI

Producer Price Index

PPO

Preferred Provider Organization

PR

Public Relations

PRC

Peer Review Committee

PSI

Performance Salary Increase

PT

Part-Time

PTO

Paid Time Off

PTSD

Post-Traumatic Stress Syndrome

PV

Present Value

PW

Present Worth

PWBA

PWBP

Pension and Welfare Benefits Administration

Pension and Welfare Benefit Program

PWC

Public Works Commission

PWD

Prevailing Wage Determination

PY

Program Year

QA

Quality Assurance

QAIP

Quality Assurance and Improvement Plan

QBU

Qualified Business Unit

QC

Quality Control

QCEW

Quarterly Census of Employment and Wages

QCR

Quarterly Contributions Report

QDRO

Qualified Domestic Relations Order

QMAC

Qualified Matching Contributions

QMCSO

Qualified Medical Child Support Order

QME

Qualified Medical Examiner

QNEC

Qualified Non-elective Contributions

QPAM

Qualified Professional Asset Manager

QR

1) Quarterly Report; 2) Quality Review

QREC

Quality Review Executive Committee

QTD

1) Qualified Total Distribution; 2) Quarter to Date

QWI

Quarterly Workforce Indicators

R&C

Reasonable and Customary

R&D

Research and Development

RA

Resident Alien

RAP

Regulatory Accounting Principles

RCR

Recruiting Cost Ratio

RE

Residual Earnings

REA

Retirement Equity Act

RFB

Request for Bid

RFI

Request for Information

RFID

Radio Frequency Identification

RFP

Request for Proposal

RFQ

Request for Quote

RIC

Regulated Investment Company

RICO

Racketeer Influenced and Corrupt Organizations Act

RIF

Reduction in Force

RIPA

Retirement Income Policy Act

RMP

Risk Management Plan

RNFA

Return on Net Financial Assets

ROA

Return on Assets

ROC

Return on Capital

ROI

Return on Investment

ROIC

Return on Invested Capital

ROM

Range of Motion

RONA

Return on Net Assets

ROOA

Return on Operating Assets

ROR

Return on Revenue

ROS

Return on Sales

ROTA

Return on Total Assets

ROTC

Reserve Officer Training Corps

RPI

Retail Price Index

RR

Retention Rate

RRSP

Registered Retirement Savings Plan

RSU

Restricted Stock Unit

RTO

Reverse Takeover

RTW

1) Return to Work; 2) Right to Work

RWA

Risk Weighted Asset

RYR

Recruitment Yield Ratio

S&P

Standard and Poor’s

SAAR

Seasonally Adjusted Annual Rate

SAR

1) Summary Annual Report; 2) Stock Appreciation Right

SARSEP

Salary Reduction Simplified Employee Pension

SAS

Statement of Accounting Standards

SAT

Scholastic Aptitude Test

SB

Senate Bill

SBA

Small Business Administration

SBAP

Small Business Assistance Program

SBBA

Sales and Buy-Back Agreement

SBD

Small Disadvantaged Business

SBJPA

Small Business Job Protection Act

SBLC

Standby Letter of Credit

SBO

Small Business Ombudsman

SC

Securities Commission

SCA

McNamara-O’Hara Service Contract Act

SCM

Supply Chain Management

SDI

State Disability Insurance

SE

1) Salaried Exempt; 2) Self-Employed

SEA

Securities Exchange Act

SEC

Securities and Exchange Commission

SEP

Simplified Employee Pension

SEPPAA

Single Employer Pension Plan Amendments Act

SERP

Supplemental Executive Retirement Plan

SESA

State Employment Security Agency

SFAS

Statements of Financial Accounting Standards

SHRM

Society for Human Resource Management

SIA

Securities Industry Act

SIB

Securities and Investment Board

SIC

Standard Industrial Classification

SIPA

Securities Investment Protection Act

SITC

Standard International Trade Classification

SLA

Service Level Agreement

SLOB

Separate Lines of Business

SMART

Specific, Measureable, Attainable, Realistic, Timed

SMI

Supplemental Medical Insurance

SMM

Summary of Material Modifications

SMS

Standard Metropolitan Statistical Area

SMT

Senior Management Team

SNAP

Supplemental Nutrition Assistance Program

SNE

Salaried Nonexempt

SOC

Standard Occupational Classification

SOL

Statute of Limitations

SOP

Statement of Position

SOX

Sarbanes-Oxley Act

SPD

Summary Plan Description

SPHR

Senior Professional in Human Resources Certification

SPX

Standard and Poor’s Index

SRA

Supplemental Retirement Annuity

SRO

Self-Regulatory Organization

SROI

Subsequent Report of Injury

SS

Social Security

SSA

Social Security Administration

SSB

Securities Supervisory Board

SSD

Social Security Disability

SSDI

Social Security Disability Indemnity

SSI

Supplemental Security Income

SSN

Social Security Number

STD

Short-Term Insurance

STEEPLED

Social, Technological, Environmental, Economic, Political, Legal, Ethics, and Demographics

STF

Summary Tape File

STIP

Short-Term Industry Projections

STW

School-to-Work

SUB

Supplemental Unemployment Benefit

SUTA

State Unemployment Tax Act

SWOT

Strengths, Weaknesses, Opportunities, and Threats

T&D

Training and Development

TAMRA

Technical and Miscellaneous Revenue Act of 1988

TANF

Temporary Assistance to Needy Families

TBD

To Be Determined

TCN

Third Country National

TDA

Tax-Deferred Annuity

TDB

Temporary Disability Benefits

TEA

Transportation Efficiency Act

TEFRA

Tax Equity and Fiscal Responsibility Act

TER

Total Expense Ratio

TESSA

Tax-Exempt Special Savings Account

TEUC

Temporary Extended Unemployment Compensation

TEV

Total Enterprise Value

TIL

Truth in Lending

TIP

Transportation Improvement Program

TL

Time and Labor

TN

Temporary Visitor Visa

TOC

Theory of Constraints

TOM

Traded Options Market

TPA

Third-Party Administrator

TPD

Temporary Partial Disability

TPL

Third-Party Liability

TQM

Total Quality Management

TRA

Tax Reform Act

TRASOP

Tax Reduction Act ESOP

TSA

Tax-Sheltered Annuity

TSB

Targeted Small Business

TSP

Thrift Savings Plan

TTD

Temporary Total Disability

TUR

Total Unemployment Rates

TVI

Trade Value Index

TWA

Time Weighted Average

UAW

United Auto Workers

UBTI

Unrelated Business Taxable Income

U&C

Usual and Customary

UCA

Unemployment Compensation Amendments Act

UCC

Uniform Commercial Code

UCI

Unemployment Compensation Insurance

UCR

Usual, Customary, and Reasonable

UFW

United Farm Workers

UGESP

Uniform Guidelines on Employee Selection Procedures

UGMA

Uniform Gifts to Minors Act

UI

Unemployment Insurance

UIC

Unemployment Insurance Commission

ULP

Unfair Labor Practice

UN

United Nations

UNCITRAL

United Nations Commission on International Trade Law

UR

1) Utilization Review; 2) Unemployment Rate

URL

Uniform Resource Locator (Web Site Address)

URO

Utilization Review Organization

USCIS

United States Citizenship and Immigration Services

USDA

United States Department of Agriculture

US DOL

United States Department of Labor

US DOJ

United States Department of Justice

USC

United States Code

USERRA

Uniform Services Employment and Reemployment Rights Act

USITC

United States International Trade Commission

USM

Unlisted Securities Market

USTC

United States Tax Court

UTMA

Uniform Transfers to Minors Act

VA

Veterans Administration/Affairs

VBIA

Veterans Benefits Improvement Act

VEBA

Voluntary Employees’ Beneficiary Association

VETS

Veterans Employment and Training Service

VETS-4212

VETS-4212 Report (replaced VETS-100)

VEVRA

Vietnam-Era Veterans Readjustment Act

VOC-ED

Vocational Education

VOC-REHAB

Vocational Rehabilitation

VPN

Virtual Private Network

VPT

Volume Price Trend

VWAP

Value Weighted Average Price

VWPT

Value Weighted Price Trading

VWPX

Volume Weighted Price Uncrossing

WACC

Weighted Average Cost of Capital

WAI

Wealth Added Index

WARN

Worker Adjustment and Retraining Notification Act

WC

Workers’ Compensation

WCB

Workers’ Compensation Board

WDC

Workforce Development Center

WHCRA

Women’s Health and Cancer Rights Act

WIA

Workforce Investment Act

WIP

Work in Progress

WKLY

Weekly

WOTC

Workforce Opportunity Tax Credit

WPE

Workforce Planning and Employment

WPI

Wholesale Price Index

WPOA

Wagner-Peyser Act

WPPDA

Welfare and Pension Plan Disclosure Act (repealed by ERISA)

WRA

Weighted Risk Assets

WRAEA

Workforce Reinvestment and Adult Education Act

WTO

World Trade Organization

WTW

Welfare to Work

XML

Extended Markup Language

XRA

Expected Retirement Age

YTD

Year to Date

YTM

Yield to Maturity

ZBB

Zero-Based Budgeting