V

Vesting – A provision that a pension participant will, after meeting certain requirements, retain a right to all or part of the accrued benefits, even though the employee may leave the job before retirement.

Viatical Settlement – Payment of a portion of the proceeds form life insurance to an insured who is terminally ill.

Voluntary Employee Beneficiary Association (VEBA) – A tax-exempt welfare benefit fund, regulated by the IRC, which pays death, sickness, accident or other benefits to members, dependents and/or beneficiaries.

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