Hide login
Glossary of Terms
I
Username

Password

Not Yet Registered?
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
X
Forgotten Password?
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Random Term
Tax-qualified plan

A type of compensation plan that receives special tax treatment because it meets related requirements in the Internal Revenue Code. Tax rates for participants are based on how the plan is structured and how long the resulting stock is held. Tax-qualified deferral plans include 401(k) plans and are contrasted with nonqualified deferral plans.