(Money Manager) - Correctional Properties Trust: This real estate investment trust is a specialty one, it caters to the nations need for correctional institutions, it will buy and mange any property that has to do with correctional housing. It was founded in 1998 in Palm Beach Florida but owns properties all over the nation.

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(Money Manager) - Spieker Properties INC: This was a self run real estate investment trust company. This incorporation owns and also operates industrial properties and offices in the Seattle and California area, although the company is based in California, and as of the year 2000 Spieker Properties was the biggest and largest real estate investment trust on the West Coast, working with some of the biggest companies in California and Seattle.

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(Money Manager) - The term "top hat plan" refers to special non-qualified retirement plans that are sometimes set up by companies for selected groups of individuals, who are usually key executives within the company. These plans are reserved for just this select group of individuals, who are generally in management or have highly compensated positions within the company. These plans are not considered by the Internal Revenue Service (IRS) to have tax-qualified status.

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