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.
(adj.) Also spelled analogue, describes a device or system that represents changing values as continuously variable physical quantities. A typical analog device is a clock in which the hands move continuously around the face. Such a clock is capable of indicating every possible time of day. In contrast, a digital clock is capable of representing only a finite number of times (every tenth of a second, for example).