What Is Disgorgement?

Disgorgement is a remedy available to courts in civil litigation in which a wrongdoer is ordered to give up ill-gotten gains or profits that were obtained as a result of their wrongdoing. The purpose of disgorgement is to prevent unjust enrichment, deter future misconduct, and restore any victims of the wrongdoing. In order for a … Read more

Salary Reduction Simplified Employee Pension Plan (SARSEP).

A Salary Reduction Simplified Employee Pension Plan (SARSEP) is a retirement plan that allows small businesses to offer their employees a retirement savings plan without the administrative burden and cost of a traditional pension plan. SARSEP plans are established by small businesses (generally those with 25 or fewer employees) and allow employees to make salary … Read more

Beta Risk.

The Beta risk is a statistical measure that quantifies the volatility or risk of a security or a portfolio in relation to the market. Beta is used in the capital asset pricing model (CAPM) to calculate the expected return of an asset. A higher beta means higher risk and higher expected returns. What does a … Read more