Quarterly Services Survey
Quarterly Services Survey What is 'Quarterly Services Survey ' A survey produced quarterly by the Census Bureau that provides estimates of total operating revenue and percentage of revenue by customer class for communication-, key information- and technology-related services firms (NAICS sectors 51, 54 and 56) and hospitals and nursing (NAICS subsectors 622 and 623). The quarterly...
Quiet Period
DefinitionIn United States securities law, the quiet period has "historically , a quiet period of time extended from the time a company files a registration statement with the SEC until SEC staff declared the registration statement effective. During that period, the federal securities laws limited what information a company and related parties can release to the public." Quiet Period...
Qualified Disclaimer
What is '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 refusals can be used to avoid federal estate tax and...
Quantity-Adjusting Option (Quanto Option)
What is 'Quantity-Adjusting Option - Quanto Option' A cash-settled, cross-currency derivative in which the underlying asset is denominated in a currency other than the currency in which the option is settled. Quantos are settled at a fixed rate of exchange, providing investors with shelter from exchange-rate risk. At the time of expiration, the option's value is calculated...
Qualified Annuity
When most people think about retirement planning, the first thing that comes to mind is saving for their golden years. But what about investing in a Qualified Annuity? It can be a great way to secure your financial future and enjoy some great benefits in the process. In this post, we'll take a closer look at what a Qualified...
Quality Of Life
What is 'Quality Of Life' Quality of life is a highly subjective measure of happiness that is an important component of many financial decisions. Factors that play a role in quality of life vary according to personal preferences, but they often include financial security, job satisfaction, family life, health and safety. Financial decisions usually involve a tradeoff...
Qualified Automatic Contribution Arrangements (QACAs)
What is 'Qualified Automatic Contribution Arrangements - QACAs' The Pension Protection Act of 2006 introduced qualified defined contribution retirement plans (401(k)s, 403(b)s, and 457(b)s) as a means of increasing employees' participation in self-funded defined contribution retirement plans. Companies that use QACAs are required to automatically enroll employees in the plans at a negative deferral rate beginning January 1, 2008, unless...
Qualified Special Representative Agreement (QSR)
What is '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 National Securities Clearing Corporation (a subsidiary of the DTCC). Explaining 'Qualified Special Representative Agreement - QSR' This method of clearing trades means...
Qualified Adoption Expenses (QAE)
What is 'Qualified Adoption Expenses - QAE' The necessary costs paid to adopt a child younger than 18 years of age or any disabled person who requires care. Qualified adoption expenses (QAE) are those that the Internal Revenue Service (IRS) defines as reasonable and necessary, including adoption fees, court costs, attorney fees, travel costs and other expenses...
Qualified Electric Vehicle
What is 'Qualified Electric Vehicle' An electric vehicle that qualifies the owner to claim a nonrefundable tax credit. A qualified electric vehicle must have at least four wheels and be designed for public use. It must also be powered primarily by an electric motor drawing its charge from rechargable batteries or fuel cells. The vehicle must be...