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Dealer 
   Any individual or firm that is engaged in the business of buying and selling securities for its own account, wither directly or through a broker. The role of a firm when it acts as a principal and charges the customer a markup or markdown.

Defined Benefit Plan 
   A qualified retirement plan that specifies the total amount of money that the employee will receive at retirement.

Defined Contribution Plan 
   A qualified retirement plan that specifies the amount of money that the employer will contribute annually to the plan.

Derivative 
   An investment vehicle, the value of which is based on the value of another security. Futures contracts, forward contracts, and options are among the most common types of derivatives. Derivatives are generally used by institutional investors to increase overall portfolio return or to hedge portfolio risk.

Discretionary Account 
   An account in which the customer has given the registered representative authority to enter transactions at the rep’s discretion.

Dividend 
   A distribution of the earnings of a corporation. Dividends may be in the form of cash, stock, or property. All dividends must be declared by the board of directors.

Due Diligence 
   The careful investigation by the underwriters that is necessary to ensure that all material information pertinent to an issue has been disclosed to prospective investors.