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 property to be treated as an entity that has never been received. These types of… … Investment dictionary
Qualified personal residence trust — The following article on personal residence trusts and qualified personal residence trusts is taken from attorney Jacob Stein s treatise on tax planning, with his permission. Residence trusts are used to transfer a grantor’s residence out of the… … Wikipedia
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 must occur at least five years after the Roth IRA owner established and funded his/her… … 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
Designated Beneficiary — The person who determines how long the retirement plan will survive as a tax deferred vehicle under the laws governing certain retirement plans. The designated beneficiary must be a person, or in certain situations, a trust for designated… … Investment dictionary
Spousal Beneficiary Rollover — A transfer of retirement fund assets to the spouse of the deceased. The transfer is generally done in one of two ways. The first way is for the retirement account to remain intact and simply be renamed to reflect the new owner. The second way is… … Investment dictionary
Voluntary Employees Beneficiary Association Plan - VEBA — A tax free post retirement medical expense account used by retirees and their eligible dependents to pay for any eligible medical expenses. The plan is funded by the amount of unused sick leave that an employee has at the time of retirement,… … Investment dictionary
qualifying event — n: an event or condition (as a terminal illness) that permits an acceleration or continuation of benefits or coverage; esp: an event involving an employee covered by a group health insurance plan that would result in a termination of coverage for … Law dictionary
PQB — Program In Quantitative Biology (Academic & Science » Universities) PowerQuest Batch File (Computing » File Extensions) *** Plant Quarantine Branch (Governmental » US Government) *** Primary Qualified Beneficiary (Business » General) ** Photo… … Abbreviations dictionary
QMB — qualified Medicare beneficiary … Medical dictionary
