Sentences with phrase «certain qualified plan»

If two or more organizations are part of a controlled group, the organizations are typically treated as a single employer when applying certain qualified plan requirements.

Although the federal government approved QLACs for sale in certain qualified plans only one year ago, there are already more than 10 carriers offering the products.

We exclude funds that are only available through certain qualified plans or to large institutional investors and funds that have closed to new investors.

Not exact matches

To keep your plan qualified under 16b - 3, make certain it is administered by a company director who has not received stock on a discretionary basis within the past 12 months.

This document contains proposed amendments to the definitions of qualified matching contributions (QMACs) and qualified nonelective contributions (QNECs) under regulations relating to certain qualified retirement plans that contain cash or deferred arrangements under section 401 (k) or that provide for matching contributions or employee contributions under section 401 (m).

Under the income - based repayment plans, the payment due is a percentage of the borrower's income, and after a certain number of qualifying payments (generally 20 years), the remaining loan balance is forgiven.

Examples include provisions that allow immediate expensing or accelerated depreciation of certain capital investments, and others that allow taxpayers to defer their tax liability, such as the deferral of recognition of income on contributions to and income accrued within qualified retirement plans.

This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.

An «Employer Sponsored Retirement Plan» is a Qualified Retirement Plan, ERISA covered 403 (b) and certain non-qualified deferred compensation arrangements that operate in a similar manner to a Qualified Retirement Plan, such as 457 plans and executive deferred compensation arrangements, but not including employer sponsored IRAs.

The NDAA also provides that in certain circumstances a firm can qualify as VOSB or Service - Disabled Veteran Owned Small Business (SDVOSB) when there is a surviving spouse or an employee stock ownership plan (ESOP).

The NUA tax strategy allows certain clients whose qualified retirement plans contain these appreciated employer securities to eventually pay taxes on the appreciated value of those securities at the lower long - term capital gains tax rate, rather than at the ordinary income tax rate that would otherwise apply to retirement plan distributions.

The 2016 Plan has been designed to permit the administrator to grant certain awards in its discretion that qualify as performance - based for purposes of satisfying the conditions of Section 162 (m), thereby permitting us to receive a federal income tax deduction in connection with such awards.

This offer does not apply to brokerage accounts managed by independent investment advisors or enrolled in an advisory service, the Schwab Global Account ™, ERISA - covered retirement plans, certain tax - qualified retirement plans and accounts, or education savings accounts.

Although this plan is available for all federal student loans, some have to carry a certain balance to qualify.

In some circumstances, you may qualify for a rebate on a certain number of sessions through Medicare's Mental Health Care Plan, for which you need to be referred by your GP.

If you have a large estate and numerous trees, engage a qualified arboricultural contractor to establish a tree maintenance plan, which will begin with a detailed survey of mature trees (i.e. over and above a certain size) that have the potential to cause damage should their health and physical integrity deteriorate.

To qualify for flexibility, states were required to submit plans for adhering to certain parameters under each of these broad principles.

Loans from another family member, certain corporations and organizations or those made under a qualified employer plan, are not eligible.

If you're far enough along on your home loan such that your mortgage - interest tax deduction isn't worth much, and you plan to invest the money through a tax - qualified account such as a Roth IRA rather than a taxable account, that may skew the numbers in favor of investing over paying down the mortgage — assuming you're fairly certain about your market returns.

Depending on the type and numbers of trades, clients who trade a certain amount can qualify for data plan discounts / rebates.

Second, if an annuity is part of funding a qualified retirement plan, it may be deemed a qualified annuity contract offering certain tax advantages.

A «qualified» pension plan meets certain guidelines set up by the Employee Retirement Income Security Act of 1974.

Because there's certain specific careers that qualify underneath these income - driven plans.

Although IRA rollovers may have certain advantages, qualified retirement plan accounts have advantages you should consider before proceeding which may include, but are not limited to, low administrative and investment expenses and, if you separate from service at age 55 or older, you have penalty - free access to your qualified retirement plan account funds.

Medicare is the federal health insurance program for people who are 65 or older, certain younger people with disabilities, and people who qualify under the Special Needs Plans (SNPs).

These advantages are: to save your home from foreclosure; to reschedule secured debts; to provide protection for co-debtors; to consolidate your loans under one plan; to keep non-exempt property; to extend certain tax obligations, student loans, or other such qualifying debts; and to qualify for bankruptcy relief.

It should also be noted that your LTC insurance plan may also qualify for certain tax incentives.

* Tax deferral offers no additional value if an annuity is used to fund a qualified plan, such as a 401 (k) or an IRA, and may not be available if the annuity is owned by a «non-natural person» such as a corporation or certain types of trusts.

We will ensure the client receives a copy of our custodian's fee schedule at the beginning of the engagement, and the client will be notified of any future changes to these fees by the custodian of record and / or third party administrator for certain tax ‐ qualified plans.

Effective 12/31/17, the HLS funds are closed to certain qualified pension and retirement plans.

Some advantages bankruptcy protection might offer a bankrupt debtor is that you can obtain an automatic stay which means the mere request for bankruptcy protection automatically stops and brings to a cessation certain lawsuits, foreclosures, utility shut - offs, evictions, repossessions, garnishments, attachments, and debt collection harassment, filing might save your home, you can reschedule secured debts, you can receive protection for co-debtors you can keep all non-exempt property, you can consolidate all your loans under one plan, all or part of your loans may be completely forgiven, and you can extend certain tax obligations, student loans, or other such qualifying debts.

This means that, even if the insured has contracted certain health - related issues, he or she could still qualify to convert their term life coverage to a permanent plan.

In some cases, PLUS and consolidated PLUS Loans qualify under certain plans.

However, if you have FFEL loans, you might be subject to certain restrictions on what repayment plans you can qualify for.

Generally, commercial lenders require certain qualifiers from an applicant borrower, including a pro forma statement, a business plan, profit and loss statements, balance sheets, a personal and / or business resume, collateral and personal guarantee by the borrower.

50 — Taxable distributions from IRAs and qualified employer retirement plans before age 59 1/2 are generally subject to a 10 % early distribution penalty (20 % for certain SIMPLE plan distributions) on top of any federal income taxes due.

This document contains proposed amendments to the definitions of qualified matching contributions (QMACs) and qualified nonelective contributions (QNECs) under regulations relating to certain qualified retirement plans that contain cash or deferred arrangements under section 401 (k) or that provide for matching contributions or employee contributions under section 401 (m).

An «Employer Sponsored Retirement Plan» is a Qualified Retirement Plan, ERISA covered 403 (b) and certain non-qualified deferred compensation arrangements that operate in a similar manner to a Qualified Retirement Plan, such as 457 plans and executive deferred compensation arrangements, but not including employer sponsored IRAs.

People who meet certain income requirements may also qualify for help paying their premiums and other costs for plans purchased in the Marketplace.

This is because certain companies don't qualify to offer plans on the exchange.

This can be a good option for an individual who may have certain health issues and may not qualify for traditionally underwritten insurance plan.

* Under this program, borrowers may qualify for forgiveness of the remaining balance due on their eligible federal student loans after they have made 120 payments on those loans under certain repayment plans while employed full time by certain public service employers.

By contrast, contributions to a Roth IRA or a designated Roth account in an employer retirement plan do not reduce current income, but qualified withdrawals — including any earnings — are generally free of federal income tax as long as they meet certain conditions.

Please note with any of these plans: The new monthly payment can not be less than the minimum of $ 50.00; also you may have to meet certain criteria to qualify for some of these options.

If you make eligible contributions to a qualified IRA, 401 (k) and certain other retirement plans, you may be able to take a credit of up to $ 1,000 or up to $ 2,000 if filing jointly.

However, if you choose to refinance federal loans, you will lose certain borrower benefits that come only with federal loans, like the opportunity to qualify for income - driven repayment plans like Revised Pay As You Earn (REPAYE).

Qualified Domestic Relations Order (QDRO)- A domestic relations order that meets certain legal and procedural requirements, as determined by the plan administrator or, if applicable, PBGC.

There are also other companies that offer private student loans without cosigners, such as alternative underwriting criteria that allow you to qualify for a loan if you have good grades and are planning to go into certain fields rather than just based on your credit score.

Participants may roll over certain payouts from a qualified plan or PBGC into an IRA or another qualified plan.

The adjustments — sometimes called above - the - line deductions because you can claim them whether or not you itemize deductions — include (among other things) deductible contributions to Individual Retirement Accounts (IRAs), SIMPLE and Keogh plans, contributions to Health Savings Accounts (HSAs), job - related moving expenses, any penalty paid on early withdrawal of savings, the deduction for 50 percent of the self - employment tax paid by self - employed taxpayers, alimony payments, up to $ 2,500 of interest on higher education loans and certain qualifying college costs.