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qualified plan

См. также в других словарях:

  • qualified plan — See: qualified retirement plan Category: Business, LLCs & Corporations Category: Personal Finance & Retirement Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009 …   Law dictionary

  • qualified plan or trust — A tax deferred plan allowing employer and employee contributions that build up savings, which are paid out at retirement or on termination of employment. Tax is paid only when amounts are drawn from the trust. Bloomberg Financial Dictionary …   Financial and business terms

  • Non-Qualified Plan — Any type of tax deferred, employer sponsored retirement plan that falls outside of employee retirement income security act (ERISA) guidelines. Non qualified plans are designed to meet specialized retirement needs for key executives and other… …   Investment dictionary

  • Qualified Joint And Survivor Annuity - QJSA — An annuity payment from a qualified plan or 403(b) account that provides a life annuity to the participant and a survivor annuity for the spouse after the participant’s death. QJSA rules apply to money purchase pension plans, defined… …   Investment dictionary

  • qualified joint and survivor annuity — (QJSA) USA The form of payment applicable to benefits under a defined benefit plan or a money purchase plan that are paid to a married participant. A qualified joint and survivor annuity includes a series of monthly annuity …   Law dictionary

  • qualified preretirement survivor annuity — + qualified preretirement survivor annuity (QPSA) USA A death benefit paid to the surviving spouse of a participant in a defined benefit plan or a money purchase plan. A qualified preretirement survivor annuity is paid if a married participant… …   Law dictionary

  • Qualified Domestic Relations Order — see order 3b Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. Qualified Domestic Relations Order …   Law dictionary

  • qualified institutional buyer — (QIB) Investors eligible to participate in the Rule 144A market under the US Securities Act of 1933. Persons that fall within the specific categories outlined in Rule 144A include institutions that own and invest on a discretionary basis at least …   Law dictionary

  • qualified — qual·i·fied / kwä lə ˌfīd/ adj 1: fitted (as by training or experience) for a given purpose or condition 2 a: being in compliance or accordance with specific requirements or conditions a qualified voter b: eligible under applicable requirements… …   Law dictionary

  • qualified beneficiary — USA An individual covered under a group health plan on the day before a qualifying event who has the ability to elect continued health care coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). Qualified beneficiaries …   Law dictionary

  • qualified retirement plan — A retirement plan that meets certain requirements under the Internal Revenue Code and is thus eligible for special tax considerations and benefits. Often, the plan allows employers to make tax deductible contributions on behalf of eligible… …   Law dictionary

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