Earmarking
From ACT Wiki
1.
Pensions accounting.
The setting aside, at least notionally, of part of a pension fund for the benefit of a particular member, such as might be the case in a money purchase arrangement.
2.
Law.
A court order directing the trustees of a pension scheme to make payments direct to a former spouse of a member; these generally form part of divorce settlements. Also referred to as an attachment order.
3.
More generally, the notional setting aside of a part of any fund of assets for a specific purpose.