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Related to qualified: Qualified intermediary, Qualified retirement plan, Qualified Annuity, Qualified Dividends


Etymology: L, qualis
pertaining to a health professional or health facility that is formally recognized by an appropriate agency or organization as meeting certain standards of performance related to the professional competence of an individual or the eligibility of an institution to participate in an approved health care program.


adj having the required ability; fitted; entitled.
References in periodicals archive ?
Assessing the tradeoffs when planning for qualified retirement plan and IRA benefits is a complex task.
Hence, although the IRS issued final regulations under section 41 in 1989, those regulations do not address themselves to the 1986 changes in the definition of qualified research and basic research, nor to the amended rules for computing the credit in respect of basic research payments.
WASHINGTON -- President and CEO, Michael Halloran of Nationwide Exchange Services (NES), a leading Qualified Intermediary for 1031 tax-deferred exchanges, will testify before Congress on Tuesday July 25, 2006 at the invitation of the House Committee on Small Business on a Proposed IRS Rule that would limit investor choice and may force hundreds of small qualified intermediary companies out of business.
Nonbusiness energy property: The new law provides a 10% credit for buying qualified energy efficient improvements.
Royal qualified two wrestlers for the state meet - four area wrestlers in all advanced - and likely would have qualified a third had he employed a more opportunistic strategy.
IRS temporary regulations explain when making a qualified offer will result in the taxpayer being a prevailing party for purposes of a recovery of litigation costs.
In a cafeteria plan, employees have the right to choose among two or more benefits consisting of cash and qualified benefits.
Instead, SB 671 created a relatively broad six-percent manufacturer's investment credit and a relatively narrow sales/use tax exemption, which was limited to qualified property used primarily in manufacturing or research or development for start-up companies that began business activity in California on or after January 1, 1994.
However, recently enacted final regulations reshape this theory when distributions from certain qualified trusts (mainly pensions) are involved.
Instructional paraprofessionals who pass a state basic skills test or hold an associate's degree are considered highly qualified.
Schendel, the Midwest Series champion, has qualified for all four Elite Division Showdowns.
These provisions apply to qualified Hurricane Rita individuals and qualified Hurricane Wilma individuals-people whose principal residence on September 23, 2005, was located in a disaster area and who sustained economic loss due to the hurricanes.

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