Definition

is a retirement plan in the United States that allows qualified employees to contribute money from their paychecks into a tax-sheltered account.

Detailed Explanation

A 401(k) plan is a U.S. defined contribution retirement plan that allows employees to contribute part of their salary (often with employer matching). Contributions may receive tax advantages depending on the plan type.

Common Uses

- Used to explain the concept in accounting and business contexts.
- Used when training staff or documenting procedures and policies.

Practical Example

- Example: Teams reference **401 (K) PLAN** when defining terms in manuals, policies, or training materials.

Why This Term Matters

- Why it matters: Improves clarity and consistency across documentation and decision-making.