Job sharing
An arrangement in which two employees share the responsibility for one full-time job.
Joint and survivor annuity
An annuity paid for the lifetime of a plan participant, with a survivor annuity paid for the lifetime of the participant’s spouse or beneficiary after the participant’s death.
Joint and survivor option
A pension plan option that allows the participant to elect a reduced amount of annuity with a specified portion to be paid to a designated survivor after the participant’s death. Under ERISA, a mandatory offering for married participants.
Jury duty
Statutory program that requires employees who are U.S. citizens to periodically serve as jurors within the court system. Employers are generally required to permit their absence for performance of this public service. 

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