qualified contribution

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• Qualified Zone Academy Bonds — (QZABs) are a U.S. debt instrument created by Section 226 of the Taxpayer Relief Act of 1997. QZABs allow certain qualified schools to borrow at nominal interest rates (as low as zero percent) for costs incurred in connection with the… …   Wikipedia

• Qualified Automatic Contribution Arrangements - QACAs — Also known as QACAs, these were established under the Pension Protection Act of 2006 as a way to increase workers participation in self funded defined contribution retirement plans such as 401(k)s, 403(b)s and 457(b)s. Beginning January 1, 2008,… …   Investment dictionary

• Qualified Retirement Plan — A plan that meets requirements of the Internal Revenue Code and as a result, is eligible to receive certain tax benefits. These plans must be for the exclusive benefit of employees or their beneficiaries. There are two kinds of qualified plans:… …   Investment dictionary

• Credit For Qualified Retirement Savings Contribution — Also known as IRS Form 8880, the Credit for Qualified Retirement Savings Contribution form is a one page tax form used to calculate the amount of an individual or married couple s saver s credit. As of 2009, the credit is available to individuals …   Investment dictionary

• defined contribution plan — n: a pension plan in which the amount of the contributions made by the employer is fixed in advance and earnings are distributed proportionately Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. defined contribution plan …   Law dictionary

• charitable contribution — n. Donations of money or other valuable items to charitable organizations; often tax deductible. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. charitable contribution …   Law dictionary

• IRS Publication 560: Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) — A document published by the Internal Revenue Service (IRS) that provides information for business owners who wish to set up retirement plans for themselves and their employees. It outlines what type of plan to set up, how to set it up, how much… …   Investment dictionary

• Retirement Contribution — A monetary contribution to a retirement plan. Retirement contributions can be pretax or after tax, depending on whether the retirement plan is qualified, how much the contribution is in relation to the contributor s income, and whether the… …   Investment dictionary

• Actual Deferral Percentage / Actual Contribution Percentage - ADP/ACP Test — Annual non discrimination tests for 401(k) plans mandated by the IRS to ensure that a plan does not unduly benefit owners and highly compensated employees at the expense of other employees. The Actual Deferral Percentage (ADP) and Actual… …   Investment dictionary

• education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …   Universalium

• 401(k) — In the United States of America, a 401(k) plan allows a worker to save for retirement while deferring income taxes on the saved money and earnings until withdrawal. The employee elects to have a portion of his or her wage paid directly, or… …   Wikipedia