Glossary

249 resources
S-corporation
SAS 70
SEC Form BD
SEC Net Capital Rule
SEC No-Action Letter
SSAE 16
Salary Basis
Salary Reduction Simplified Employee Pension (SARSEP)
Sale Leaseback
Salting
Same Actor Inference
Sandbagging Provision
Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley, SOX, Sarbox)
Savings Incentive Match Plan for Employees 401(k) Plans (SIMPLE 401(k) Plans)
Schedule 13D
Schedule 13E-4F
Schedule 13G
Schedule 14A
Schedule 14D-1F
Schedule 14D-9F
Schedule A
Schedule B Exception
Schedule B of the Securities Act of 1933
Schedule of Values
Schedule to ISDA Master Agreement
Scienter
Scrip
Seasoned Issuer
Second Lien
Second Lien Loan
Secondary Boycott
Secondary Market
Secondary Offering
Secondary Picketing
Secondee
Secondment
Secretary's Certificate
Section 1 of the Sherman Act (Section 1)
Section 13(d)
Section 13(g)
Section 15(d) Filer
Section 16
Section 16 Insider
Section 1981 of the Civil Rights Act of 1866 (Section 1981)
Section 2 of the Sherman Act (Section 2)
Section 338(h)(10) Election
Section 341 Meeting
Section 363 Sale
Section 4(1½)
Section 4(a)(1)
Section 4(a)(2)
Section 409A
Section 6 Notice
Section 7 Rights
Secured Claim
Secured Creditor
Secured Obligations
Secured Party
Securities Account
Securities Account Control Agreement
Securities Act of 1933, as amended (Securities Act)
Securities Demand
Securities Exchange Act of 1934, as amended (Exchange Act)
Securities Industry and Financial Markets Association (SIFMA)
Securities Intermediary
Securities Lending
Securities Litigation Uniform Standards Act (SLUSA)
Securities and Exchange Commission (SEC)
Securitization
Security
Security Agreement
Security Deposit
Security Entitlement
Security Interest
Security-based Swap (SBS)
Security-based Swap Dealer (SBSD)
Seed Financing Round
Self Help
Self-Insured Health Plan
Self-help Mechanism
Self-regulatory Organization (SRO)
Selling Group
Selling Stockholder
Semiconductor Chip Protection Act of 1984 (SCPA)
Senior Debt
Senior Executive Service (SES)
Separability
Separation from Service
Sequestration
Series A Financing Round
Serif
Serious Health Condition
Service Mark
Service Provider
Service Recipient
Service in the Uniformed Services
Servient Estate
Setoff
Several Liability
Severance
Shadow Tolls
Sharia
Sharia Committee
Sharia Supervisory Board
Sharik
Shelf Registration
Shell Company
Sherman Antitrust Act (Sherman Act)
Shop Drawings
Shop Right
Short Selling
Short-form Merger
Short-swing Profits
Sight Draft
Simple Agreement for Future Equity (SAFE)
Simplified Employee Pension (SEP)
Single Asset Real Estate (SARE)
Single Net Lease
Single Purpose Entity
Site Management Organization (SMO)
Smaller Reporting Company
Smart Grid
Smith Travel Accommodations Report (STAR Report)
Social Media
Soft Costs
Soft Dollars
Soft Mini Perm Financing
Software
Software as a Service (SaaS)
Solar Renewable Energy Certificate
Solvent
Sophisticated Investor
Source Code
Source Code Escrow
Sovereign Wealth Funds
Special Board of Adjustment
Special Committee
Special Purpose Entity (SPE)
Special Purpose Vehicle (SPV)
Special Routine Motion
Special Set Hearing
Special Warranty Deed
Specific Performance
Specified Employee
Spin-off
Spindling
Spoliation
Sponsor
Sponsor (securitization)
Spot Market
Spot Price
Spouse
Springing Lien
Stabilization Clause
Staggered Board of Directors
Stalking Horse
Standard & Poor's (S&P)
Standard Industrial Classification (SIC) Codes
Standard Occupational Classification (SOC)
Standard of Care
Standard-essential Patent (SEP)
Standard-setting Organization (SSO)
Standby Letter of Credit
Standing
Standstill Agreement
Stapled Financing
Stare Decisis
Startup
State Bank
State Land States
Statement of Cash Flows
Statement of Incorporator
Statement of Stockholders' Equity
Statute of Frauds
Statutory Close Corporation
Statutory Damages
Statutory Dispute
Statutory Disqualification
Statutory Lien
Statutory Prospectus
Step Up Lease
Step-in Right
Step-ups/Step-downs
Stepped-up Basis
Stock Appreciation Right (SAR)
Stock Option
Stock Power
Stock Split
Stop-Loss Insurance
Stored Communications Act (SCA)
Strategic Buyer
Street Name
Strong-arm Powers
Structural Subordination
Stub Period
Student and Exchange Visitor Information System (SEVIS)
Sua Sponte
Subdivision
Subject Matter Jurisdiction
Subject Matter Waiver
Subordinated Debt
Subordination
Subordination, Non-disturbance and Attornment Agreement (SNDA)
Subpoena
Subrogation
Subsidiary
Substantial Completion
Substantial Owner
Substantial US Market Interest (SUSMI)
Substantially Limits
Substantive Arbitrability
Substantive Consolidation
Substation
Successor Liability
Sukuk
Sukuk al-ijara
Sukuk al-istisna'a
Sukuk al-mudaraba
Sukuk al-murabaha
Sukuk al-musharaka
Sukuk al-salam
Sukuk al-wakala
Summary Annual Report (SAR)
Summary Judgment
Summary Plan Description (SPD)
Summary of Material Modification (SMM)
SunGard
Super Lien
Supermajority Voting
Superpriority Claim
Supervised Recruitment
Supplemental Jurisdiction
Surrender Agreement
Survey Exception
Swap
Swap Dealer (SD)
Swap Execution Facility (SEF)
Sweep Account
Swingline Loan
Syndicate
Syndicated Loan
Syndication
Syndication Agent
Synthetic Investment
Synthetic Lease
Synthetic Merger
System Boards of Adjustment
Systemic
Systemically Significant Financial Institution (SSFI)
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