Qualified Trust
What is 'Qualified Trust' A tax-advantaged fiduciary relationship between an employer and an employee in the form of a stock bonus, pension,...
Qualified Domestic Relations Order (QDRO)
What is 'Qualified Domestic Relations Order - QDRO ' A type of court order typically found in a divorce agreement that recognizes...
Qualified Pre-Retirement Survivor Annuity (QPSA)
Qualified Pre-Retirement Survivor Annuity (QPSA) What is 'Qualified Pre-Retirement Survivor Annuity - QPSA' A death benefit that is paid to the...
Quantity Supplied
What is 'Quantity Supplied' In economics, quantity supplied describes the amount of goods or services that are supplied at a given market...
Qualified Production Activities Income (QPAI)
Qualified Production Activities Income (QPAI) What is 'Qualified Production Activities Income - QPAI' Income derived from domestic production that qualifies for...
Qualifying Annuity
What is 'Qualifying Annuity' This type of annuity is similar to any other, except that it has been approved by the IRS...
Qualified Professional Asset Manager (QPAM)
What is 'Qualified Professional Asset Manager - QPAM' A registered investment advisor/manager. The criteria for qualifying as a QPAM are defined by...
Quarterly Income Preferred Securities (QUIPS)
What is 'Quarterly Income Preferred Securities - QUIPS' Shares that are an interest in a limited partnership that exists solely for the...
Qualified Dividend
DefinitionQualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower...