Partial termination. A plan can suffer a partial termination if an employer closes a particular plant or division that results in the termination of employment of a substantial portion (usually 20% or more) of plan participants, or if a defined benefit plan stops or reduces future benefit accruals.
Metaphors and Analogies Metaphors and analogies are comparisons between unlike things that have some particular things in common. You can use metaphors and analogies to make new and unfamiliar concepts more meaningful to students by connecting what they already know to what they are learning.
Like metaphors, analogies are a complex concept and may be too difficult for primary students. However, students can begin to explore this concept by identifying pairs of objects that are alike in similar ways.