qualified plan
qualified plan. 1. See qualified pension plan under PENSION PLAN. 2. See qualified profit-sharing plan under PROFIT-SHARING PLAN.
Search Results for: QUALIFIED PLAN
qualified pension plan
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 pension plan
qualified pension plan 〈美〉合格的养老金计划 指符合《僱员退休收入保障法》〔Employee Retirement Income Security Act〕等联邦法律规定条件的养老金计划。僱主按这种计划为僱员分担的养老金可免税，并在当年作为可扣除额处理。 (→qualified trust)
qualified pension plan Read More »
nonqualified deferred compensation plan
An unfunded compensation arrangement, frequently offered to executives, that defers compensation and the recognition of its accompanying taxable income to a later date. • It is termed “nonqualified” because it does not qualify for favorable tax treatment under IRC (26 USCA) § 401(a). The plan avoids the restrictions on qualified plans, esp. the limits on
nonqualified deferred compensation plan Read More »
qualified profit sharing plan
A plan in which an employer’s contributions are not taxed to the employee until distribution. • The employer is allowed to deduct the contributions. IRC (26 USCA) § 401(a). — Often shortened to qualified plan. [Cases: Internal Revenue 3578. C.J.S. Internal Revenue §§ 294–295, 302–304.]
qualified profit sharing plan Read More »
nonqualified pension plan
A deferred-compensation plan in which an executive increases retirement benefits by annual additional contributions to the company’s basic plan. [Cases: Pensions 28. C.J.S. Pensions and Retirement Plans and Benefits §§ 11–15.]
nonqualified pension plan Read More »
qualified profit-sharing plan
qualified profit-sharing plan 合格利润分享计划 为由雇主所设立并维持的一项计划，参加雇员可分享公司的利润。该计划有一个意义明确、事先订定的公式，规定了参加者应负担醵出金和该得到的利润金额。对一些特殊情况（如被解雇、伤、残、病、亡等），公式中也规定了可领取的金额。
qualified profit-sharing plan Read More »
non-qualified deferred compensation plan
non-qualified deferred compensation plan 非合格递延补偿计划 指无意或原本就不符合1954年美国国内税收法规第 401条a款规定的年金计划。
non-qualified deferred compensation plan Read More »
non-qualified pension plan
non-qualified pension plan 非合格年金计划 为一种不符合美国国内税收法规第401条至405条规定的退休年金计划。这种计划虽然可能会有些弥补性的好处，但从税收的角度看似有不利的地方。
non-qualified pension plan Read More »
nonqualified stock option
A stock-option plan that does not receive capital-gains tax treatment, thus allowing a person to buy stock for a period (often ten years) at or below the market price. — Abbr. NQSO. [Cases: Internal Revenue 3596.]
nonqualified stock option Read More »