QJSA - What does QJSA stand for? Acronyms and abbreviations by the Free Online Dictionary.

1,777,775,992 visitors served.

TheFreeDictionary Google Bing

Word / Article Starts with Ends with Text

Dictionary/
thesaurus

Financial
dictionary

Wikipedia
encyclopedia

Acronym	Definition
QJSA	Qualified Joint and Survivor Annuity (pension plans)
QJSA	Quarterly Journal of Studies on Alcohol (now Journal of Studies on Alchohol)

? References in periodicals archive
As alternatives, EPCRS allows the plan to commence automatic payment of a QJSA (with the participant's portion of the QJSA offset by payments already made) or a lump-sum equivalent of that amount; or, if the spouse did not consent, to pay the spousal portion of the QJSA to the spouse, on a claim by the spouse, but only if he or she becomes entitled to the benefit. Current developments (Part II): this two-part article provides an ... by LaGarde, Stephen / The Tax Adviser If the participant elects a QJSA with a beneficiary other than his or her spouse, the regulations limit the survivor percentage, to ensure that most of the benefit's actuarial value is payable during the participant's lifetime. Current developments by Lutz, James / The Tax Adviser The Court further stated that the purpose of the QJSA provisions is to ensure a stream of income to surviving spouses; ERISA's solicitude for the economic security of surviving spouses would be undermined by allowing a predeceased spouse's heirs and legatees to have a community property interest in the survivor's annuity. Overcoming the Boggs dilemma in community property states by Cochran, Carol Mayo / The Tax Adviser More results

As alternatives, EPCRS allows the plan to commence automatic payment of a QJSA (with the participant's portion of the QJSA offset by payments already made) or a lump-sum equivalent of that amount; or, if the spouse did not consent, to pay the spousal portion of the QJSA to the spouse, on a claim by the spouse, but only if he or she becomes entitled to the benefit.

Current developments (Part II): this two-part article provides an ... by LaGarde, Stephen / The Tax Adviser

If the participant elects a QJSA with a beneficiary other than his or her spouse, the regulations limit the survivor percentage, to ensure that most of the benefit's actuarial value is payable during the participant's lifetime.

Current developments by Lutz, James / The Tax Adviser

The Court further stated that the purpose of the QJSA provisions is to ensure a stream of income to surviving spouses; ERISA's solicitude for the economic security of surviving spouses would be undermined by allowing a predeceased spouse's heirs and legatees to have a community property interest in the survivor's annuity.

Overcoming the Boggs dilemma in community property states by Cochran, Carol Mayo / The Tax Adviser

More results

TheFreeDictionary Google

Word / Article Starts with Ends with Text

Free Tools:	For surfers: Free toolbar & extensions \| Word of the Day \| Help For webmasters: Free content \| Linking \| Lookup box \| Double-click lookup \| Partner with us

All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional. Terms of Use.