Nonqualified

A pension plan can’t “fail”, for practical purposes, unless its sponsor goes into bankruptcy (an eventuality that the reduction in nonqualified benefit liabilities makes modestly less likely). ❋ Unknown (2009)

Stock Options and Restricted Shares So-called nonqualified stock options and restricted stock are now the most common forms of executive stock compensation. ❋ Laura Saunders (2010)

These benefits are generally referred to as nonqualified benefits. ❋ Unknown (2009)

Ineligible 457 (f) plans essentially function as nonqualified plans for nonprofit organizations that are ineligible to establish any other kind of nonqualified plan. 457 (f) plans follow most of the same rules as any other nonqualified plan and must therefore contain the standard risk of forfeiture and exposure to creditors of plan assets. ❋ Unknown (2010)

They often get cash payments, "nonqualified" stock options, or restricted stock in return.

While REIT dividend yields may be lush relative to the income you receive from other stocks, for example, those dividends are nonqualified, meaning that you'll owe ordinary income tax on that income.

That will leave you with a "nonqualified" withdrawal of $5,000, and you will have to report as income on your federal tax return a percentage (in this example, 50 percent) of any earnings withdrawn from your 529. ❋ Unknown (2009)

I'm talking here about "nonqualified" annuities, which you buy with after-tax dollars.) ❋ Unknown (2008)

Any Roth withdrawal taken before age 59 1/2 is a nonqualified withdrawal. ❋ Cristina Lourosa-Ricardo (2011)

Any Roth withdrawal taken before passing the five-year mark also is a nonqualified withdrawal. ❋ Cristina Lourosa-Ricardo (2011)

Getty Images Former Labor Secretary Robert Reich But that was an unrepeatable windfall resulting from the quintupling of Nasdaq stocks—combined with (1) the proliferation of nonqualified stock options that have since been thwarted by the Financial Accounting Standards Board, and (2) the 1997 cut in the capital gains tax to 20%. ❋ Alan Reynolds (2011)

That could raise rates for nonqualified mortgages by as much as three percentage points. ❋ Unknown (2011)

They are then increased to that extent, and nonqualified benefits are correspondingly cut back. ❋ Unknown (2009)

Section 409A, which subjects nonqualified plans to a set of hyper-technical, trap-laden rules, whose violation is punished by a 20 percent penalty tax, would be repealed. ❋ Unknown (2009)

You'll also want to exercise in 2010 any in-the-money nonqualified stock options that are going to expire in 2011 anyway, says Bernard Kent, a managing director of Telemus Wealth Advisors in Southfield, Mich. ❋ Ashlea Ebeling (2010)

Mr. Weldon's 2010 compensation comprised $1.85 million in base salary, $2.8 million in stock awards, $4.7 million in option awards, $12 million in non-equity incentive-plan compensation, a $7 million change in pension value and nonqualified deferred compensation earnings and other miscellaneous items. ❋ Peter Loftus (2011)