-
1 qualified plan
s.plan calificado. -
2 qualified
adjective ((negative unqualified) having the necessary qualification(s) to do (something): a qualified engineer.) cualificado, capacitadoqualified adj1. titulado2. capacitado / cualificadotr['kwɒlɪfaɪd]1 (for job) capacitado,-a2 (with qualifications) titulado,-a■ qualified nurse enfermero,-a titulado,-a3 (limited, modified) limitado,-a, restringido,-aqualified ['kwɑlə.faɪd] adj: competente, capacitadoadj.• calificado, -a adj.• capacitado, -a adj.• competente adj.• diplomado, -a adj.• habilitado, -a adj.• modificado, -a adj.'kwɑːləfaɪd, 'kwɒlɪfaɪd1)a) ( trained) tituladoa shortage of qualified personnel — una escasez de personal calificado or (Esp) cualificado
a highly qualified candidate — un candidato muy preparado or con un excelente currículum
to be qualified to + INF — tener* la titulación necesaria para + inf
b) ( competent) (pred) capacitadoto be qualified to + INF — estar* capacitado para + inf
c) ( eligible) (pred)to be qualified to + INF — reunir* los requisitos necesarios para + inf
2) ( limited) < acceptance> con reservas['kwɒlɪfaɪd]1. ADJ1) (in subject) (having exam passes, certificates) tituladoqualified ski instructors — instructores mpl de esquí titulados
to be qualified to do sth — (having passed exams) estar titulado para hacer algo; (having right expertise) estar cualificado para hacer algo
•
he was by far the best qualified for the task — era con mucho el mejor cualificado para la tarea•
a group of highly qualified young people — un grupo de jóvenes altamente cualificados•
a newly qualified accountant — un contable recién licenciadonewly qualified drivers — conductores mpl que acaban de sacarse el carné
•
to be properly qualified — tener los títulos necesarios•
it can be difficult to find suitably qualified staff — a veces es difícil encontrar personal adecuadamente cualificado2) (=equipped, capable)no one is better qualified than Maria to do this — nadie está mejor capacitada que María para hacer esto
3) (=eligible)you are not qualified to receive benefit — usted no reúne los requisitos necesarios para recibir ayuda del estado
4) (=limited)•
the committee gave a qualified endorsement to the plan — el comité aprobó el plan bajo ciertas condiciones•
to give qualified support to sth — apoyar algo con reservas2.CPDqualified majority voting N — votación f de mayoría mínima
qualified voter N — elector(a) m / f habilitado(-a)
* * *['kwɑːləfaɪd, 'kwɒlɪfaɪd]1)a) ( trained) tituladoa shortage of qualified personnel — una escasez de personal calificado or (Esp) cualificado
a highly qualified candidate — un candidato muy preparado or con un excelente currículum
to be qualified to + INF — tener* la titulación necesaria para + inf
b) ( competent) (pred) capacitadoto be qualified to + INF — estar* capacitado para + inf
c) ( eligible) (pred)to be qualified to + INF — reunir* los requisitos necesarios para + inf
2) ( limited) < acceptance> con reservas -
3 master
1. feminine - mistress; noun1) (a person or thing that commands or controls: I'm master in this house!) señor, dueño; señora, dueña2) (an owner (of a slave, dog etc): The dog ran to its master.) amo, ama3) (a male teacher: the Maths master.) maestro, profesor; maestra, profesora4) (the commander of a merchant ship: the ship's master.) capitán, patrón; capitana, patrona5) (a person very skilled in an art, science etc: He's a real master at painting.) maestro, maestra6) ((with capital) a polite title for a boy, in writing or in speaking: Master John Smith.) señor; señora
2. adjective((of a person in a job) fully qualified, skilled and experienced: a master builder/mariner/plumber.) maestro, experto
3. verb1) (to overcome (an opponent, handicap etc): She has mastered her fear of heights.) superar, vencer, dominar2) (to become skilful in: I don't think I'll ever master arithmetic.) dominar, ser experto en•- masterfully
- masterfulness
- masterly
- masterliness
- mastery
- master key
- mastermind
4. verb(to plan (such a scheme): Who masterminded the robbery?) planear, dirigir- master stroke
- master switch
- master of ceremonies
master1 n1. señor / amo / dueño2. maestro / profesormaster2 vb dominar
Multiple Entries: master máster
máster /'master/ sustantivo masculino (pl◊ - ters)1 (Audio, Vídeo) master 2 (Educ) master's degree
máster sustantivo masculino master's degree ' máster' also found in these entries: Spanish: ama - amo - dominar - jefa - jefe - maestra - maestro - capitán - llave English: destiny - hard - MA - master - master copy - master key - master plan - master's degree - MBA - MPhil - MSc - gang - head - MC - MS - school - stationtr['mɑːstəSMALLr/SMALL]3 SMALLBRITISH ENGLISH/SMALL (teacher - infant school) maestro, profesor nombre masculino; (- secondary) profesor nombre masculino4 (expert, artist, musician, etc) maestro5 (original copy of film, tape, etc) original nombre masculino1 Master SMALLEDUCATION/SMALL (second level degree) máster nombre masculino; (holder of master's degree) máster nombre masulino o femenino; (head of certain university colleges) director,-ra1 (expert, skilled) maestro,-a, experto,-a1 (original) original1 (overall, complete) total, general, global1 (main, principal) principal, maestro,-a1 (control) dominar; (overcome) superar, vencer1 (learn - subject, skill) llegar a dominar; (- craft) llegar a ser experto,-a en\SMALLIDIOMATIC EXPRESSION/SMALLto be master of a situation ser dueño de una situaciónto be master of one's own fate decidir su propio destinoto meet one's master ser vencido,-amaster bedroom dormitorio principalmaster builder (skilled workman) maestro de obras 2 (self-employed builder) contratista nombre masulino o femeninomaster copy original nombre masculinomaster key llave nombre femenino maestramaster of ceremonies maestro de ceremoniasmaster plan proyecto maestromaster race (nazi) raza superiormaster's degree licenciatura con tesina, master nombre masculinomaster switch interruptor nombre masculino centralmaster ['mæstər] vt1) subdue: dominar2) : llegar a dominarshe mastered French: llegó a dominar el francésmaster n1) teacher: maestro m, profesor m2) expert: experto m, -ta f; maestro m, -tra f3) : amo m (de animales o esclavos), señor m (de la casa)4)master's degree : maestría fadj.• amo, -a adj.• maestro, -a adj.• magistral adj.• principal adj.n.• amo s.m.• capitán s.m.• director s.m.• dueño s.m.• maestro s.m.• profesor s.m.• señor s.m.• señorito s.m.v.• amaestrar v.• domar v.• domeñar v.• dominar v.• poseer v.• saber v.(§pres: sé, sabes...) subj: sep-pret: sup-fut/c: sabr-•)• señorear v.• vencer v.
I 'mæstər, 'mɑːstə(r)1) ( of household) señor m, amo m; ( of animal) amo m, dueño m; ( of servant) amo m, patrón mto be one's own master — no tener* que darle cuentas a nadie
2) ( expert)master OF something — maestro, -tra m,f de algo, experto, -ta m,f en algo
to be a past master of something — ser* un maestro consumado en algo
3) ( Educ)a) ( degree)master's (degree) — master m, maestría f
Master of Arts/Science — poseedor de una maestría en Humanidades/Ciencias
b) (BrE) ( in secondary school) profesor m4) ( Naut) capitán m5) Mastera) ( Hist) ( as form of address used by servants) el señor; ( to younger man) señoritob) ( on letters to young boys) Sr6) ( for copies) (Audio, Comput, Print) original m
II
transitive verb \<\<technique/subject\>\> llegar* a dominar
III
adjective (before n, no comp)a) ( expert)master baker/builder — maestro m panadero/de obras
b) ( main) <switch/key> maestromaster bedroom — dormitorio m principal
master copy — original m
['mɑːstǝ(r)]master plan — plan m general
1. N- meet one's master- serve two masters2) (Naut) [of ship] capitán m4) (=expert) experto(-a) m / fpast6) (Univ)Master of Arts/Science — (=qualification) master m en letras/ciencias; (=person) persona que posee un master en letras/ciencias
See:see cultural note DEGREE in degree2.VT [+ subject, situation, technique] dominar3.CPDmaster baker N — maestro m panadero
master bedroom N — dormitorio m principal
master builder N — maestro m de obras
master card N — carta f maestra
master class N — clase f magistral
master copy N — original m
master disk N — disco m maestro
master file N — fichero m maestro
master key N — llave f maestra
master mariner N — capitán m
master mason N — albañil mf maestro(-a)
master of ceremonies N — maestro m de ceremonias; [of show] presentador m, animador m
master of foxhounds N — cazador m mayor
Master of the Rolls N — (Brit) juez mf del tribunal de apelación
master plan N — plan m maestro, plan m rector
master sergeant N — (US) sargento mf mayor
master spy N — jefe mf de espías, controlador(a) m / f de espías
master switch N — interruptor m general
master tape N — máster m, cinta f maestra
* * *
I ['mæstər, 'mɑːstə(r)]1) ( of household) señor m, amo m; ( of animal) amo m, dueño m; ( of servant) amo m, patrón mto be one's own master — no tener* que darle cuentas a nadie
2) ( expert)master OF something — maestro, -tra m,f de algo, experto, -ta m,f en algo
to be a past master of something — ser* un maestro consumado en algo
3) ( Educ)a) ( degree)master's (degree) — master m, maestría f
Master of Arts/Science — poseedor de una maestría en Humanidades/Ciencias
b) (BrE) ( in secondary school) profesor m4) ( Naut) capitán m5) Mastera) ( Hist) ( as form of address used by servants) el señor; ( to younger man) señoritob) ( on letters to young boys) Sr6) ( for copies) (Audio, Comput, Print) original m
II
transitive verb \<\<technique/subject\>\> llegar* a dominar
III
adjective (before n, no comp)a) ( expert)master baker/builder — maestro m panadero/de obras
b) ( main) <switch/key> maestromaster bedroom — dormitorio m principal
master copy — original m
master plan — plan m general
-
4 look
luk
1. verb1) (to turn the eyes in a certain direction so as to see, to find, to express etc: He looked out of the window; I've looked everywhere, but I can't find him; He looked at me (angrily).) mirar2) (to seem: It looks as if it's going to rain; She looks sad.) parecer3) (to face: The house looks west.) dar a
2. noun1) (the act of looking or seeing: Let me have a look!) ojeada2) (a glance: a look of surprise.) mirada3) (appearance: The house had a look of neglect.) aspecto, apariencia•- - looking
- looks
- looker-on
- looking-glass
- lookout
- by the looks of
- by the look of
- look after
- look ahead
- look down one's nose at
- look down on
- look for
- look forward to
- look here!
- look in on
- look into
- look on
- look out
- look out!
- look over
- look through
- look up
- look up to
look1 n1. mirada / vistazo2. expresión3. aspecto / pintagood looks belleza / buen parecidolook2 vb1. mirarwhat are you looking at? ¿qué miras?2. parecer / tener aspectoit looks easy, but it's difficult parece fácil, pero es difícilto look forward to tener ganas de / hacer ilusiónlook out! ¡cuidado!tr[lʊk]1 mirar (at, -)■ what are they looking at? ¿qué miran?2 (seem) parecer■ how do I look? ¿qué tal estoy?1 mirar2 (seem) parecer1 (glance) mirada2 (appearance) aspecto, apariencia3 (expression) expresión nombre femenino■ I could tell by the look of him that he wasn't at all interested a juzgar por su expresión no le interesaba lo más mínimo4 (fashion) moda1 ¡mira!1 belleza f sing\SMALLIDIOMATIC EXPRESSION/SMALLby the look(s) of it por lo vistolook alive! / look lively! familiar ¡espabílate!look before you leap antes de que te cases mira lo que hacesnot to be much to look at familiar no ser demasiado guapo,-a, no ser ninguna bellezato have a look for something buscar algoto look around for something andar buscando algoto look down one's nose at somebody mirar a alguien malto look on the bright side (of things) mirar el lado bueno de las cosasto look well on somebody sentar bien a alguienlook ['lʊk] vi1) glance: mirarto look out the window: mirar por la ventana2) investigate: buscar, mirarlook in the closet: busca en el closetlook before you leap: mira lo que haces3) seem: parecerhe looks happy: parece estar contentoI look like my mother: me parezco a mi madre4)to look after : cuidar, cuidar de5)to look for expect: esperar6)to look for seek: buscarlook vt: mirarlook n1) glance: mirada f2) expression: cara fa look of disapproval: una cara de desaprobación3) aspect: aspecto m, apariencia f, aire mexpr.• mira v.n.• ademán s.m.• apariencia s.f.• aspecto s.m.• búsqueda s.f.• cara s.f.• cariz s.m.• empaque s.m.• facha s.f.• gesto s.m.• mirada s.f.• miramiento s.m.• ojeada s.f.• parecer s.m.• vista s.f.• vistazo s.m.v.• buscar v.• mirar v.• observar v.• parecer v.lʊk
I
1) ( glance) mirada fif looks could kill... — si las miradas mataran...
to have o take a look at something/somebody — echarle un vistazo a algo/alguien
I bought this - let's have a look — compré esto - ¿a ver?
have o take a good look at the picture — fíjate bien en el cuadro, mira bien el cuadro
I'll have to take a long, hard look at the figures — tendré que estudiar detenidamente las cifras
2) (search, examination)have a look for my pipe, will you? — mira a ver si me encuentras la pipa, por favor
do you mind if I take a look around? — ¿le importa si echo un vistazo?
3)a) ( expression) cara fb) ( appearance) aire mI don't like the look of his friend — no me gusta el aspecto or (fam) la pinta de su amigo
he's down on his luck by the look(s) of him — a juzgar por su aspecto, está pasando una mala racha
c) ( Clothing) moda f, look mshe was attracted by his good looks — la atrajo lo guapo or (AmL tb) lo buen mozo que era
II
1.
2)a) (see, glance) mirarI looked around — ( behind) me volví a mirar or miré hacia atrás; ( all around) miré a mi alrededor
to look down — ( lower eyes) bajar la vista; (from tower, clifftop) mirar hacia abajo
he looked straight o right through me — me miró sin verme
to look up — ( raise eyes) levantar la vista; (toward ceiling, sky) mirar hacia arriba
to look on the bright side of something — ver* el lado bueno or positivo de algo
to look the other way — ( ignore) hacer* la vista gorda; ( lit) mirar para otro lado, apartar la vista
b) (as interj)(now) look here — oye tú!, escucha un momento!
c) ( face)our window looks north — nuestra ventana da al norte or está orientada al norte
to look ONTO something — dar* a algo
3) (search, investigate) mirar, buscar*look before you leap — mira lo que haces, mira dónde te metes
4) (seem, appear)he looks well/ill — tiene buena/mala cara
she looks unhappy — parece (que está) triste, se la ve triste (AmL)
he's 60, but looks 20 years younger — tiene 60 años, pero aparenta 20 menos
how does it look to you? — ¿a ti qué te parece?
will they stay? - it looks like it — ¿se quedarán? - parece que sí or eso parece
to look as if o as though: it looks as though it's healing nicely parece que está cicatrizando bien; you look as though you could use a drink me da la impresión de que no te vendría mal un trago; to look alive o lively o (BrE also) sharp — (colloq) espabilar (fam)
2.
look vt mirarPhrasal Verbs:- look at- look for- look in- look on- look out- look to- look up[lʊk]1. N1) (=glance) mirada f, vistazo m•
to have a look at sth — echar un vistazo a algohave a look at this! — ¡mira esto!, ¡échale un vistazo a esto!
shall we have a look round the town? — ¿damos una vuelta por la ciudad?
•
to take a look at sth — echar un vistazo a algotake a look at this! — ¡míra esto!, ¡échale un vistazo a esto!
to take a long hard look at o.s. — (fig) examinarse a sí mismo detenidamente
•
do you want a look? — ¿quieres verlo?2) (=expression) mirada fhe gave me a furious look — me miró furioso, me lanzó una mirada furiosa
if looks could kill*... — si las miradas mataran...
3) (=search)have another look! — ¡vuelve a buscar!
4) (=air, appearance) aire m, aspecto m, pinta * fhe had a sad look — tenía un aspecto or aire triste
•
by the look(s) of it or things — a juzgar por las aparienciasby the look(s) of him... — viéndole, se diría que...
•
you can't go by looks alone — es arriesgado juzgar por las apariencias nada más•
to like the look of sb/sth, I don't like the look of him — me cae mal, no me fío de él5) looks (=attractiveness)•
she has kept her looks — sigue tan guapa como siempre•
she's losing her looks — no es tan guapa como antes6) (=fashion) moda f, estilo m•
the new look — la nueva moda2. VI1) (=see, glance) mirarlook! — ¡mira!
look here! — ¡oye!
just look! — ¡mira!, ¡fíjate!
look who's here! — ¡mira quién está aquí!
•
to look the other way — (lit) mirar para el otro lado; (fig) hacer como que no se da cuenta•
to be looking over sb's shoulder — (fig) estar siempre vigilando a algn- look down one's nose at sth/sb2) (=search)look again! — ¡vuelve a buscar!
3) (=seem, appear) parecer, verse (LAm)she doesn't look her age — no aparenta or representa la edad que tiene
•
it looks all right to me — me parece que está bien•
it will look bad — (fig) quedará mal•
he wanted to look his best for the interview — quería estar lo mejor (arreglado) posible para la entrevistaI don't look my best first thing in the morning — cuando me levanto por la mañana no estoy muy guapa que digamos
•
he looks good in a uniform — está muy guapo en uniformeManchester United are looking good for the championship — el Manchester United tiene muchas posibilidades de ganar el campeonato
•
she wasn't looking herself — parecía otra, no parecía la misma•
how does it look to you? — ¿qué te parece?how do I look? — ¿cómo estoy?
•
she's 70 but doesn't look it — tiene 70 años pero no los aparenta or representa•
look lively! * — ¡muévete! *•
to look the part — (fig) parecerlo•
she looked prettier than ever — estaba más guapa que nunca•
how pretty you look! — ¡qué guapa estás!•
to make sb look small — (fig) rebajar a algnit looks well — parece muy bien, tiene buena apariencia
4)•
to look like —a) (=be in appearance)what does she look like? — ¿cómo es físicamente?
b)to look like sb — (=resemble) parecerse a algn
this photo doesn't look like him — la foto no se le parece, en esta foto no parece él
c) (=seem)5)• to look as if or as though: it looks as if or as though the train will be late — parece que el tren va a llegar tarde
try to look as if or as though you're glad to see me — haz como que te alegras de verme
it doesn't look as if or as though he's coming — parece que no va a venir
6) (=face)7) (=seek)•
they are looking to make a profit — quieren sacar ganancias3. VT1) (=look at) mirarto look sb (straight) in the eye(s) or in the face — mirar directamente a los ojos de algn
I would never be able to look her in the eye(s) or face again — no podría resistir su mirada, siempre me avergonzaría al verla
2) (=pay attention to)•
look what you've done now! — ¡mira lo que has hecho!•
look where you're going! — ¡fíjate por donde vas!- look at- look for- look in- look on- look out- look to- look upLOOK FOR
Omission of article
► Don't translate the article "a" in sentences like I'm looking for a flat, when the number of such things is not significant since people normally only look for one at a time:
I'm looking for a flat Estoy buscando piso
He's looking for a secretary Busca secretaria The personal a is not used before people when the article is omitted as above. ► Do translate the article when the thing or person is qualified:
He's looking for a little flat Busca un piso pequeño NOTE: When translating examples like I'm looking for someone to... translate the English to-infinitive using que + ((subjunctive)):
I'm looking for someone to help with the children Busco a alguien que me ayude con los niños
I'm looking for a mechanic to repair my car Busco a un mecánico que me arregle el coche For further uses and examples, see main entry* * *[lʊk]
I
1) ( glance) mirada fif looks could kill... — si las miradas mataran...
to have o take a look at something/somebody — echarle un vistazo a algo/alguien
I bought this - let's have a look — compré esto - ¿a ver?
have o take a good look at the picture — fíjate bien en el cuadro, mira bien el cuadro
I'll have to take a long, hard look at the figures — tendré que estudiar detenidamente las cifras
2) (search, examination)have a look for my pipe, will you? — mira a ver si me encuentras la pipa, por favor
do you mind if I take a look around? — ¿le importa si echo un vistazo?
3)a) ( expression) cara fb) ( appearance) aire mI don't like the look of his friend — no me gusta el aspecto or (fam) la pinta de su amigo
he's down on his luck by the look(s) of him — a juzgar por su aspecto, está pasando una mala racha
c) ( Clothing) moda f, look mshe was attracted by his good looks — la atrajo lo guapo or (AmL tb) lo buen mozo que era
II
1.
2)a) (see, glance) mirarI looked around — ( behind) me volví a mirar or miré hacia atrás; ( all around) miré a mi alrededor
to look down — ( lower eyes) bajar la vista; (from tower, clifftop) mirar hacia abajo
he looked straight o right through me — me miró sin verme
to look up — ( raise eyes) levantar la vista; (toward ceiling, sky) mirar hacia arriba
to look on the bright side of something — ver* el lado bueno or positivo de algo
to look the other way — ( ignore) hacer* la vista gorda; ( lit) mirar para otro lado, apartar la vista
b) (as interj)(now) look here — oye tú!, escucha un momento!
c) ( face)our window looks north — nuestra ventana da al norte or está orientada al norte
to look ONTO something — dar* a algo
3) (search, investigate) mirar, buscar*look before you leap — mira lo que haces, mira dónde te metes
4) (seem, appear)he looks well/ill — tiene buena/mala cara
she looks unhappy — parece (que está) triste, se la ve triste (AmL)
he's 60, but looks 20 years younger — tiene 60 años, pero aparenta 20 menos
how does it look to you? — ¿a ti qué te parece?
will they stay? - it looks like it — ¿se quedarán? - parece que sí or eso parece
to look as if o as though: it looks as though it's healing nicely parece que está cicatrizando bien; you look as though you could use a drink me da la impresión de que no te vendría mal un trago; to look alive o lively o (BrE also) sharp — (colloq) espabilar (fam)
2.
look vt mirarPhrasal Verbs:- look at- look for- look in- look on- look out- look to- look up -
5 aprobación
aprobación sustantivo femenino (de proyecto de ley, moción) passing; (de préstamo, acuerdo, plan) approval, endorsement; (de actuación, conducta) approval
aprobación sustantivo femenino approval ' aprobación' also found in these entries: Spanish: eje - recomendable - arriba - bendición - bravo - conformidad English: acceptance - amen - approval - approving - assent - blessing - endorsement - favor - favour - passing - qualified - seal - subject - unqualified - adoption
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