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.]

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词条贡献者

法律翻译Gwen，毕业于新加坡知名法学院，专注翻译各类与劳工、雇佣及移民有关的法律文件。