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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···
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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 part···
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Qualified Annuity
An financial product that accepts and grows funds, and is funded with pre-tax dollars. "Qualified" is a descriptor given by the Internal Revenue Service (IRS)···
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Qualified Disclaimer
A refusal to accept property that meets with provisions set forth in the Internal Revenue Code Tax Reform Act of 1976 allowing for the property or interest in···
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Qualified Acquisition Cost
These are items, in the context of IRA withdrawls, that constitute penalty free withdrawls for an IRA owner who uses the assets to purchase a first home. These···
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Qualified Distribution
Distributions made from a Roth IRA that are tax and penalty free. In order to be a qualified distribution, the following two requirements must be met: 1) It mu···
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Qualified Professional Asset Manager - QPAM
A registered investment advisor/manager. The criteria for qualifying as a QPAM are defined by the Employee Retirement Income Security Act (ERISA). Regulated in···
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Non-Qualified Stock Option - NSO
A type of employee stock option where you pay ordinary income tax on the difference between the grant price and the price at which you exercise the option. Tao···
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Qualified Pre-Retirement Survivor Annuity - QPSA
A death benefit that is paid to the surviving spouse of a deceased employee. If the employee dies before retirement, the qualified pre-retirement survivor annu···
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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 pl···
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Qualified Special Representative Agreement - QSR
An agreement between broker-dealers to clear trades without the interaction of the NASDAQ ACT system. This is achieved by sending trades directly to the Nation···
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Qualified Terminable Interest Property (QTIP) Trust
A type of trust that enables the grantor to provide for a surviving spouse and also to maintain control of how the trust's assets are distributed once the surv···
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Non-Qualified Deferred Compensation - NQDC
Compensation that has been earned by an employee, but not yet received from the employer. Because the ownership of the compensation - which may be monetary or···
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Qualified Production Activities Income - QPAI
Income derived from domestic production that qualifies for reduced taxation. More specifically, qualified production activities income is the difference betwee···
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Qualified Adoption Expenses - QAE
Used for the adoption credit, this includes all the necessary expenses surrounding the adoption of a child. |||Qualified adoption expenses encompass things lik···