Dictionary – 100 Percent Location – 401(K) Plan

100  PERCENT LOCATION – Also known as HUNDRED PERCENT LOCATION – The most desirable possible location for a particular company’s business enterprise.

4-3-2-1 RULE – For an area with commercial lots of uniform depth, the idea that 40% of the VALUE lies in the front quarter, 30% in the next quarter, then 20%, and 10%. If part of the PROPERTY is CONDEMNED by EMINENT DOMAIN, this provides some guidance as to the VALUE of the part taken.

401(K) PLAN – A salary reduction plan that allows employees to contribute a portion of their salaries on a tax-deferred basis.

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