qualified
81Qualified New York Parties — In New York State, to qualify for automatic ballot access, a party must have received at least 50,000 votes in the previous gubernatorial election. They need not run their own candidate, they can nominate a different party s nominee, and if… …
82Qualified Appraiser — An individual who has earned an appraisal designation from a professional appraiser organization, or has met minimum education and experience requirements in the subject matter in which he or she issues appraisals. A qualified appraiser performs… …
83Qualified 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 …
84Qualified Appraisal — An appraisal document that is created, signed and dated by a qualified appraiser and meets the requirements set forth by the Internal Revenue Service (IRS). A qualified appraisal is made no sooner than 60 days before a piece of property is… …
85Qualified Charitable Organization — A nonprofit organization that qualifies for tax exempt status according to the U.S. Treasury. Qualified charitable organizations must be operated exclusively for religious, charitable, scientific, literary or educational purposes, or for the… …
86Qualified 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… …
87Qualified Opinion — A statement written upon the front page of an audit done by a professional auditor. A qualified opinion suggests that the information provided was limited in scope and/or the company being audited has not maintained GAAP accounting principles.… …
88Qualified Trust — A tax advantaged fiduciary relationship between an employer and an employee in the form of a stock bonus, pension, or profit sharing plan in which the underlying beneficiary may use his or her life expectancy to determine required minimum… …
89Qualified 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 …
90Qualified Security Assessor — The Payment Card Industry (PCI) Qualified Security Assessor (QSA) designation is conferred by the [https://www.pcisecuritystandards.org/ PCI Security Standards Council] to those individuals that meet specific information security education… …
