- qualified purchase
- покупка с оговорками ;
Англо-Русский словарь финансовых терминов. 2000.
qualified purchase
Смотреть что такое "qualified purchase" в других словарях:
Qualified Zone Academy Bonds — (QZABs) are a U.S. debt instrument created by Section 226 of the Taxpayer Relief Act of 1997. QZABs allow certain qualified schools to borrow at nominal interest rates (as low as zero percent) for costs incurred in connection with the… … Wikipedia
qualified joint and survivor annuity — (QJSA) USA The form of payment applicable to benefits under a defined benefit plan or a money purchase plan that are paid to a married participant. A qualified joint and survivor annuity includes a series of monthly annuity … Law dictionary
qualified preretirement survivor annuity — + qualified preretirement survivor annuity (QPSA) USA A death benefit paid to the surviving spouse of a participant in a defined benefit plan or a money purchase plan. A qualified preretirement survivor annuity is paid if a married participant… … Law dictionary
Qualified Pre-Retirement Survivor Annuity - QPSA — A death benefit that is paid to the surviving spouse of a deceased employee. If the employee dies before retirement, the qualified pre retirement survivor annuity is paid to recompense the surviving spouse for the loss of retirement benefits that … Investment dictionary
Qualified Distribution — Distributions made from a Roth IRA that are tax and penalty free. In order to be a qualified distribution, the following two requirements must be met: 1) It must occur at least five years after the Roth IRA owner established and funded his/her… … Investment dictionary
Qualified 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… … Investment dictionary
Qualified 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… … Investment dictionary
Qualified 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:… … Investment dictionary
Qualified Acquisition Cost — These are items, in the context of IRA withdrawls, that constitute penalty free withdrawls for an IRA owner who uses the assets to purchase a first home. These include the following items: Costs of buying, building, or rebuilding a home. Any… … Investment dictionary
qualified stock option — In the USA, an agreement giving employees the right to purchase company stock at a later date at a specified option price, which is normally lower than the market price. This meets the requirements of the Internal Revenue Service (IRS) … Accounting dictionary
Employee Stock Purchase Plan - ESPP — A company run program in which participating employees can purchase company shares at a discounted price. Employees contribute to the plan through payroll deductions, which build up between the offering date and the purchase date. At the purchase … Investment dictionary
