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Glossary of Legal, Business and Financial Terms
This glossary contains definitions of common legal terms, as well as words and phrases related to business and finance. Some terms may have different meanings based on the
area of law or the context in which they are used.
Life annuity
An annuity that is payable throughout the life of the annuitant. There may be a guaranteed minimum pay-out period or a joint and last survivor option under which payments continue until the death of the survivor of the taxpayer and his or her spouse.
