Flexible Spending Account. Your employer may offer dependent care benefits by allowing you to use pre-tax dollars to pay for your child care expenses. This arrangement is a flexible spending account that is funded pre-tax contributions, deducted from your pay. For 2013, the maximum tax-free amount is $5,000.
golden parachute. A clause in an executive's employment contract specifying that he/she will receive large benefits in the event that the company is acquired and the executive's employment is terminated.
Definition of COA. Contract of Affreightment - quantity contract: An agreement between shipowner and shipper concerning the freight of a defined amount of cargo. The shipowner chooses ship. Source : http://210.212.115.113:81/Anupam%20Varma/Shipping%20terms%20glossary.docx.