qualified pension plans

qualified pension plans

Black's law dictionary. . 1990.

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  • Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

  • Qualified domestic relations order — A Qualified domestic relations order or QDRO is a legal order subsequent to a divorce or legal separation that splits and changes ownership of a retirement plan to give the divorced spouse their share of the asset or pension plan. QDROs may grant …   Wikipedia

  • Pension Protection Act of 2006 — The Pension Protection Act of 2006 ( [http://frwebgate.access.gpo.gov/cgi bin/getdoc.cgi?dbname=109 cong public laws docid=f:publ280.109 Pub. L. 109–280] ), 120 Stat. 780, was signed into law by U.S. President George W. Bush on August 17,… …   Wikipedia

  • pension plan — A plan established and maintained by an employer primarily to provide systematically for the payment of definitely determinable benefits to his employees, or their beneficiaries, over a period of years (usually for life) after retirement.… …   Black's law 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

  • American Society of Pension Professionals and Actuaries — Infobox Organization name = American Society of Pension Professionals Actuaries size = 200px caption = ASPPA logo motto = Working for America s Retirement formation = 1966 type = Professional body headquarters = Arlington, VA location = United… …   Wikipedia

  • Pension law (US) — Pension law in the United States generally refers to the statutes giving preference tax treatment for chiefly ERISA qualified plans (although non ERISA plans in government and higher education, nonprofits and research also may get similar tax… …   Wikipedia

  • 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 Automatic Contribution Arrangements - QACAs — Also known as QACAs, these were established under the Pension Protection Act of 2006 as a way to increase workers participation in self funded defined contribution retirement plans such as 401(k)s, 403(b)s and 457(b)s. Beginning January 1, 2008,… …   Investment dictionary

  • Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There …   Wikipedia

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