Some types of investments that may qualify for tax-deferred status are investment plans, annuities, stocks, bonds, IRAs, RRSPs and certain types of trusts.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
Non-Qualifying Investment — An investment that does not qualify for any level of tax deferred or tax exempt status. Investments of this sort are made with after tax money. They are purchased and held in tax deferred accounts, plans or trusts. Returns from these investments… … Investment dictionary
Qualifying Annuity — This type of annuity is similar to any other, except that it has been approved by the IRS for use within a Qualfied Retirement Plan or IRA. Qualifying Annuties can be either fixed, indexed or variable, depending upon the investment objectives of… … Investment dictionary
Qualifying Relative — A federal income tax designation that allows a taxpayer to claim as a dependent someone for whom he or she provided considerable financial support during the tax year. Claiming a qualifying relative as a dependent will allow the taxpayer to take… … Investment dictionary
Qualifying Ratios — A set of ratios that are used by lenders to approve borrowers for a mortgage. The borrower s front end ratio, which is the total housing expense compared to the borrower s gross monthly income, is compared to the borrower s back end ratio, which… … Investment dictionary
Qualifying Disposition — A sale, transfer or exchange of stock obtained through a qualified stock option incentive plan, namely incentive stock option (ISO) plans and employee stock purchase plans (ESPP), that qualifies for favorable tax treatment for the employee… … Investment dictionary
Qualifying Transaction — A type of transaction that occurs when a company issues public stock in Canada. A qualifying transaction occurs when a qualified Capital Pool Company (CPC) purchases all of the outstanding shares of a privately owned company from the current… … Investment dictionary
Qualifying Domestic Trust - QDOT — A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate tax purposes. Spouses without citizenship are not eligible for the marital deduction without a qualifying domestic trust. QDOTs are similar… … Investment dictionary
Qualifying Widow/Widower — A federal tax filing status available to widows and widowers for two years after their spouse s death. In the year the spouse dies, the widow or widower can (but is not required to) still file as married filing jointly; he or she could then file… … Investment dictionary
qualifying trading company — To qualify for Enterprise Investment Scheme Relief and Re investment relief, the company which is the subject of the investment must fall within the conditions applicable to these forms of relief. There are complex qualifications but in broad… … Law dictionary
qualifying investments — All financial instruments within the meaning of Article 1(3) of the Market Abuse Directive, that is: • Transferable securities as defined in the Investment Services Directive (for example, shares in companies and other securities equivalent to… … Law dictionary