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Qualified plan

• A pension plan or employee-benefit plan which meets a series of IRS requirements and is therefore eligible for income tax deferral.

• Is a retirement account or plan that meets tax law requirements which permit the deferment of tax and the tax-free accumulation or appreciation of assets held within the plan.

 
 Embedded terms in definition
 Accumulation
Appreciation
Assets
Held
Income
Pension plan
Series
Tax deferral
 
 Related Terms
 

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