qualified
111Qualified Exchange Accommodation Arrangements — A strategy used in some 1031 exchanges where a third party, known as an accommodation party, temporarily holds the real estate investor s relinquished or replacement property. The purpose of this arrangement is to help investors comply with… …
112Qualified Higher Education Expense — Expenses such as tuition and tuition related expenses that an individual, spouse, or child must pay to an eligible post secondary institution. These expenses are important because they can determine whether or not you can exclude the interest off …
113Qualified Institutional Buyer - QIB — Primarily referring to institutions that manage at least $100 million in securities including banks, savings and loans institutions, insurance companies, investment companies, employee benefit plans, or an entity owned entirely by qualified… …
114Qualified Institutional Placement - QIP — A designation of a securities issue given by the Securities and Exchange Board of India (SEBI) that allows an Indian listed company to raise capital from its domestic markets without the need to submit any pre issue filings to market regulators.… …
115Qualified Joint And Survivor Annuity - QJSA — An annuity payment from a qualified plan or 403(b) account that provides a life annuity to the participant and a survivor annuity for the spouse after the participant’s death. QJSA rules apply to money purchase pension plans, defined… …
116Qualified Mortgage Insurance Premium — Premium paid by homeowners on mortgage insurance for FHA loans that can be deducted in the same manner as home mortgage interest. Qualified mortgage insurance premiums can be deducted in addition to allowable mortgage interest for up to three… …
117Qualified Production Activities Income - QPAI — Income derived from domestic production that qualifies for reduced taxation. More specifically, qualified production activities income is the difference between the manufacturer s domestic gross receipts and aggregate cost of goods and services… …
118Qualified Retirement Plan — A plan that meets requirements of the Internal Revenue Code and as a result, is eligible to receive certain tax benefits. These plans must be for the exclusive benefit of employees or their beneficiaries. There are two kinds of qualified plans:… …
119qualified total distribution — A payment representing an employee s interest in a qualified retirement plan. The payment must be prompted by retirement (or other separation from service), death, disability, or attainment of age 59 1/2. Payment can be in installments as long as …
120qualified majority voting — (QMV) QMV is now the most commonly used method of voting in the Council of Ministers of the European Union. It allows for decisions to be taken on a majority basis. Large member states have more votes than small ones and specified numbers of… …
