QTPQuickTest Pro (Checkpoint Technologies)
QTPQuick Test Professional (Mercury Interactive)
QTPQualified Test Plan
QTPQuick Time Preferences
QTPQuad Tape Carrier
QTPQuick Time Player (Apple software)
QTPQualified Tuition Program (US IRS)
QTPQuick Time Performance
QTPQuantum Theory Project
QTPQualified Tuition Plan
QTPQualification Training Package
QTPQuality Teacher Programme
QTPQuoting to Preserve
QTPQuick Transaction Protocol
QTPQualification Test Plan
QTPQualification Test Procedure
QTPQuick Turn Programming (Microchip)
QTPQinghai-Tibet Plateau (China)
QTPQualified Transportation Program
QTPQuantum Test Program
QTPQuarterly Training Plan
QTPQualidade Total Politeno
QTPQuality Test Plan
QTPQuality Through Partnership
QTPQuesteq Technology Planning
QTPQuantum Thermodynamic Perturbation
QTPQueuing ToolPak (Microsof Excel)
QTPQuadratic Transportation Problem
QTPApproaching Intended Destination (radiotelegraphy)
References in periodicals archive ?
Whereas Code Section 529, as originally enacted, excluded QTP contributions from gift tax and GST tax treatment as Code Section 2503(e) qualified transfers for educational expenses, in 1998, the statute was amended to provide that contributions do not constitute Cede Section 2503(e) qualified transfers, but rather, constitute completed gifts of present interests qualifying for the annual exclusion from gift tax and exclusion from generation-skipping transfer tax.
section] 529 (the QTP, discussed supra note 11); id.
In general, the impact of these plans on financial aid eligibility is dependent on two factors-the type of QTP and the identity of the account owner.
QTP distributions may be used to pay QEE from any Eligible Educational Institution regardless of which state the account owners or beneficiary resides in or attends school.
If a beneficiary receives taxable distributions from both a QTP and a Coverdell Education Savings Account (ESA) in the same year, as discussed below, the postsecondary expenses must be allocated between the distributions.
When considering which QTP to use, consider the fees.
Further, the IRS announced that for 2009 only, a participant in a QTP can change the investment strategy selected for the account twice--instead of once--without violating Sec.
Thus, employers may wish to fund QTPs as fringe benefits for employees.
Transfer of credits from one QTP for the benefit of a designated beneficiary to another program will not be deemed a distribution.
Qualified educational expenses for purposes of the QTP and ESA include tuition and related expenses, books, supplies, and equipment required for enrollment--a broader definition than that used for the HSC, LLC, or HEED.
A beneficiary can withdraw from both a QTP and an ESA as long as the total withdrawn does not exceed the QEEs incurred that year.
Benefits may now be rolled over from one QTP to another for the same beneficiary, but only once within a 12-month period.