A patient controlled analgesia (PCA) is a generic term which refers to a method allowing a. person in pain to deliver their own pain relief. The PCA is used for the more continuous. control of moderate to severe pain, where oral or intermittent analgesia would be less. effective. The intravenous route is referred to as PCIA in this document, as opposed to the. epidural route, referred to as patient controlled epidural analgesia (PCEA).
Life insurance pays a death benefit to the stated beneficiary at the death of the insured. When the insured dies, the beneficiary of the policy files an insurance claim.ife Income. 1  Example: $100,000 death benefit-beneficiary (a 54-year-old male) elects the life income option. 2  Based on his life expectancy, the insurance company promises to pay the beneficiary $6,250 per year for life.
Guaranteed payments are those made by a partnership to a partner that are determined without regard to the partnership's income. A partnership treats guaranteed payments for services, or for the use of capital, as if they were made to a person who is not a partner. This treatment is for purposes of determining gross income and deductible business expenses only. For other tax purposes, guaranteed payments are treated as a partner's distributive share of ordinary income. Guaranteed payments are not subject to income tax withholding. The partnership generally deducts guaranteed payments on line 10 of Form 1065 as a business expense.