tax-qualified plan

tax-qualified plan
régime agréé du point de vue fiscal (DL, 2e)

English-French insurance dictionary. 2013.

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  • 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 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

  • 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 domestic relations order — A Qualified domestic relations order or QDRO is a legal order subsequent to a divorce or legal separation that splits and changes ownership of a retirement plan to give the divorced spouse their share of the asset or pension plan. QDROs may grant …   Wikipedia

  • 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) to indicate that the qualified annuity may be eligible for tax deduction. When a… …   Investment dictionary

  • Qualified Trust — A tax advantaged fiduciary relationship between an employer and an employee in the form of a stock bonus, pension, or profit sharing plan in which the underlying beneficiary may use his or her life expectancy to determine required minimum… …   Investment dictionary

  • qualified retirement plan — A retirement plan established by employers for their employees that meets the requirements of Internal Revenue Code Section 401( a) or 403( a) and is eligible for special tax considerations. The plan may provide for employer contributions, as in… …   Financial and business terms

  • 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

  • Tax-Advantaged — Any type of investment, account or plan that is either exempt from taxation, tax deferred or offers other types of tax benefits. Examples of Tax Advantaged investments are municipal bonds, partnerships, UITs and annuities. Tax advantaged plans… …   Investment dictionary

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