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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Death Taxes
A general term used to refer to taxes against property or the transfer of assets upon the death of the owner, including all estate and inheritance taxes. Sometimes referred to as estate taxes.

Debt-To-Income Ratio
Debt expenses as a percentage of monthly income. Lenders use this ratio to qualify borrowers for mortgage loans, typically setting a maximum debt-to-income ratio of 36 percent.

Deduction
For tax purposes, the portion of an estate that does not generate tax (such as a marital deduction).

Discount Broker
As opposed to full service brokers, a discount broker charges a lower fee for executing buy and sell orders at the direction of the investor. Generally, discount brokers do not provide investment advice.

Diversification
The practice of investing among several categories of investments (including different industries, countries, or investment vehicles) to enhance returnand reduce risk.

Dividend
Periodic distribution of earnings to stockholders, in the form of cash or additional shares of stock.

Donee/Donor
The recipient of a gift; the giver of a gift.

Dow Jones Industrial Average
The average performance of certain blue chip stocks, generally regarded as an indication of how the market at large is performing.