- Qualified annuity
- In the United States, a type of annuity which is funded with money that is deductible, up to a stated maximum, from the depositor's gross income in the year in which the funds are deposited.
- Qualified Domestic Relations Order (QDRO)
- In the United States, a decree or settlement in regard to alimony, child support, or marital property rights that assigns all or a portion of a plan participant's pension benefits to an alternate payee. The alternate payee is generally a spouse, former spouse, or a child or other dependent of the plan participant.
- Qualified Joint and Survivor (QJ&S) annuity
- In the United States, a form of annuity which provides for the continuation of pension benefits to the spouse of a retired pension plan participant after the death of the participant. The survivor's benefits, which cannot be less than 50 percent nor more than 100 percent of the original benefits, continue until the death of the spouse. This form of annuity is required in United States qualified plans, unless the participant (with consent of the spouse) elects to forego it. A similar requirement, called the joint life and last survivor (JL&S) option, applies in most Canadian jurisdictions.
- Qualified plan
- In the United States, a pension plan or employee-benefit plan which meets a series of federal government requirements and is therefore eligible for certain tax advantages.
- Quebec Pension Plan (QPP)
- A plan that primarily provides retirement income and long-term disability income benefits to residents of Quebec.
- Quota share reinsurance plan
- A type of reinsurance plan in which the assuming company reinsures a specified percentage of every risk of a certain type insured by the ceding company.
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