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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, or profit-sharing plan in which the underlying beneficiary may use his or her life expectancy to determine required minimum distribution amounts. Section 401(a) of the Internal Revenue Code authorizes and sets forth the requirements for a qualified trust.

Explaining 'Qualified Trust'

To be qualified, a trust must be valid under state law, must be irrevocable (or become irrevocable when the retirement account holder dies) and must have identifiable beneficiaries. Furthermore, the IRA trustee, custodian or plan administrator must be provided with a copy of the trust instrument. If a qualified trust is not structured correctly, disbursements will be taxable.


Further Reading


Social trust and foreign ownership: Evidence from qualified foreign institutional investors in China
www.sciencedirect.com [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …

Trust, accountability, and face-to-face interaction in North–South NGO relationsTrust, accountability, and face-to-face interaction in North–South NGO relations
www.tandfonline.com [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …

Using experimental economics to measure social capital and predict financial decisionsUsing experimental economics to measure social capital and predict financial decisions
www.aeaweb.org [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …

Emerging teachers–emerging identities: trust and accountability in the construction of newly qualified teachers in Norway, Germany, and EnglandEmerging teachers–emerging identities: trust and accountability in the construction of newly qualified teachers in Norway, Germany, and England
www.tandfonline.com [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …

Lost trust: The real cause of the financial meltdownLost trust: The real cause of the financial meltdown
www.jstor.org [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …

Overlapping financial investor ownership, market power, and antitrust enforcement: My qualified agreement with Professor ElhaugeOverlapping financial investor ownership, market power, and antitrust enforcement: My qualified agreement with Professor Elhauge
heinonline.org [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …

Method for defining Qualified Direct CostMethod for defining Qualified Direct Cost
patents.google.com [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …

Preparedness for practice: A longitudinal qualitative study of newly qualified nurses, trust stakeholders and educationalistsPreparedness for practice: A longitudinal qualitative study of newly qualified nurses, trust stakeholders and educationalists
uwe-repository.worktribe.com [PDF]
… In China, the history of the impact of social trust on economic development may go back as far as … Accordingly, several recent studies show that social trust promotes the use of trade credit and … Moreover, qualified foreign institutional investors (QFIIs) have a relatively short history …


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