Russell 2000 Index

The Russell 2000 Index is a benchmark that tracks the performance of approximately 2,000 small-cap U.S. companies. Launched in 1984 by the Frank Russell…

Run Rate

The run rate is a simple, commonly used financial metric that extrapolates a company’s current short‑term performance out over a longer period (usually a…

Runoff Insurance

Runoff insurance (also called closeout or “tail” coverage in some markets) is a claims-made insurance provision bought to protect an acquiring company, former owners,…

Rule Of 78

The Rule of 78 (also called the sum-of-the-digits method) is a way to allocate the total interest on a fixed-rate, non‑revolving installment loan across…

Rule Of 72

The Rule of 72 is a simple mental-math shortcut that estimates how long it will take for an investment (or any value growing at…

Rule 72t

Rule 72(t) is an IRS rule (26 U.S.C. §72(t) and related IRS guidance) that lets owners of IRAs and other tax‑advantaged retirement accounts (for…

Rule 144a

Introduction Rule 144A is a Securities Act provision that permits the private resale of certain restricted or control securities to “qualified institutional buyers” (QIBs)…

Rule 144

Rule 144 is an SEC regulation that establishes when and how holders of restricted or control (affiliate) securities may publicly resell those securities without…

Rule 10b 18

Rule 10b‑18 is an SEC safe‑harbor rule that, if followed, limits an issuer’s (and its affiliated purchasers’) exposure to liability under the anti‑fraud provisions…

Rule Of Thumb

A rule of thumb is a simple, experience-based guideline used to make quick decisions or estimates when a full analysis isn’t practical. Rules of…