Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Qualified Costs

The maximum an employer can deduct for tax purposes for contribution to a welfare benefit fund. It equals the fund's qualified direct cost and permitted additions to a qualified asset account, minus the fund's after-tax income for the taxable year.

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Qualified Beneficiary of COBRA

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Qualified Domestic Relations Order (QDRO)

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