Q
- qualified domestic relations orders (QDRO)
A QDRO is a legal order issued by state courts or other state agencies to require pension payments to alternate payees. An alternate payee must be a spouse or former spouse or child or other dependent of a plan participant.
- qualified plan
A qualified pension plan meets the ERISA requirements and provides tax advantages for both employees and employers. Qualified plans cannot provide benefits for officers, shareholders, supervisors, or other highly compensated employees that exceed benefits for other employees.
- qualified stock options
Also known as incentive stock options, qualified stock options are taxed at the capital gains rate when they are exercised, instead of at the ordinary income tax ...
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