... qualified endorsement附条件背书 qualified pension plan限定退休金计划 qualified report附保留意见审计报告 ...
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For example, assets held in a qualified pension or profit sharing plan are exempt from state-law claims, such as malpractice claims.
FORBES: Estate Planning Overview and Objectives
One product was a qualified, single-employer defined-benefit pension plan.
FORBES: IRS: Those small-business pension plans were too good to be true
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