Backdating

v. apply an earlier date

Options backdating is the practice of granting an employee stock option that is dated prior to the date that the company actually granted the option. This practice raises a number of legal and accounting issues. The practice of backdating itself is not illegal, as it is granting of discounted stock options. What is illegal is the improper disclosures, both in financial records and in filings with the United States Securities and Exchange Commission (SEC).
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Verb
1. make effective from an earlier date; "The increase in tax was backdated to January"
(hypernym) effect

Used in the context of mutual funds. A feature allowing fundholders to use an earlier date on a letter of intent to invest in a mutual fund in exchange for a reduced sales charge. e.g. Giving retroactive value to purchases from the earlier date.