A pension plan that complies with federal law (ERISA) and thus allows the employee to receive tax benefits for contributions and tax-deferred investment growth. — Often shortened to qualified plan. [Cases: Pensions 28. C.J.S. Pensions and Retirement Plans and Benefits §§ 11–15.]
qualified pension plan Read More »
qualified opinion. An audit-report statement containing exceptions or qualifications to certain items in the accompanying financial statement.
Property that passes by a QTIP trust from a deceased spouse to the surviving spouse and that (if the executor so elects) qualifies for the marital deduction provided that the spouse is entitled to receive all income in payments made at least annually for life and that no one has the power to appoint the
qualified terminable interest property Read More »
qualified fee. 1. See fee simple defeasible under FEE SIMPLE. 2. See fee simple determinable under FEE SIMPLE. 3. See base fee under FEE(2).
qualified stock option 〈美〉有条件的股份认购权 公司授予僱员的一项认购权，可以购买该公司的母公司或子公司的股票。该认购权所需条件规定在《国内税收法典》〔Internal Revenue Code〕中，并给以特别的税收待遇。
qualified stock option Read More »
A legal voter; a person who meets the voting requirements for age, residency, and registration and who has the present right to vote in an election. See VOTER. [Cases: Elections 59–87. C.J.S. Elections §§ 15–19, 26, 28–29, 32.]
Criminal law. In a case involving a capital crime, a jury selected from a venire from which the judge has excluded anyone unable or unwilling to consider a sentence of life imprisonment, instead of the death penalty, if the defendant is found guilty. Cf. death-qualified jury. [Cases: Jury 33(2.15). C.J.S. Juries §§ 409, 446.]
life qualified jury Read More »
The carrying on of government functions partly by military agencies, as a result of which the authority of some civil agencies is superseded. [Cases: War and National Emergency 31. C.J.S. War and National Defense §§ 47–48.]
qualified martial law Read More »
majority of qualified electors 过半数的合格选举人(投票人) 指在选举日实际投票者。 (→majority rule; majority vote)
majority of qualified electors Read More »
qualified immunity 有限制的豁免权 指如果公职人员的行为并不明显地触犯既定的宪法或其他法定的权利，其进行的自由裁量职责将得以保护并免除其民事赔偿责任，亦称prima facie privilege。 (→immunity)
qualified immunity Read More »