Qualified Pre-Retirement Survivor Annuity (QPSA) What is '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...
What is 'Quantity Supplied' In economics, quantity supplied describes the amount of goods or services that are supplied at a given market price. How supply changes in response to changes in prices is called the price elasticity...
Qualified Production Activities Income (QPAI) What is 'Qualified Production Activities Income - QPAI' Income derived from domestic production that qualifies for reduced taxation. More specifically, qualified production activities income is the difference between the manufacturer's domestic...
What is 'Qualifying Annuity' This type of annuity is similar to any other, except that it has been approved by the IRS for use within a Qualfied Retirement Plan or IRA. Qualifying Annuties can be either fixed,...
What is '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 institutions such as banks and insurance companies...
What is 'Quarterly Income Preferred Securities - QUIPS' Shares that are an interest in a limited partnership that exists solely for the purpose of issuing preferred securities and lending the proceeds of the sales to its parent...
DefinitionQualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower long-term capital gains tax rate rather than at higher tax rate for an individual's ordinary...
What is a Qualified Reservist
A qualified reservist is an individual who meets the requirements to serve in the Reserve component of the United States Armed Forces. In order to qualify, reservists must be between the ages of 18 and...
What is 'Qualified Eligible Participant - QEP' An individual who meets requirements to trade in different investment funds, such as futures and hedge funds. The rules for defining a QEP are outlined under Rule 4.7 of the...
What is 'Quantitative Easing 2 – QE2' The second round of the Federal Reserve's monetary policy used to stimulate the U.S. economy following the recession that began in 2007/08. QE2 was initiated in the fourth quarter of...