QPSAQualified Preretirement Survivor Annuity (pension plans)
QPSAQueensland Pharmacy Students' Association (Brisbane, Australia)
QPSAQuality Premade Scrapbook Association
QPSAQualified Professional in Substance Abuse
QPSAQueensland Police Service Academy (Australia)
QPSAQuebec Practical Shooting Association (Canada)
QPSAQuilogy Professional Services Automation
QPSAQumran Psalm
QPSAQualified Pre-Survivor Annuity
QPSAQuality Performance Summary Assessment
QPSAQualified Preretirement Survivorship Annuity
QPSAQuantum Particle State Analyzer
QPSAQuality Process and Systems Assurance
QPSAQueens Park School Association (UK)
References in periodicals archive ?
OPSAs: A QPSA under a defined contribution plan is a life annuity payable to the surviving spouse of a participant who dies before his or her annuity starting date.
The first spouse will receive the benefits in the form of a QJSA or QPSA unless he or she agrees to another option proposed by the participant.
The ruling describes three alternative plan designs and determines when the plan becomes subject to the QJSA and QPSA requirements and whether the plan has to provide the written QPSA explanation required by Sec.
There is no requirement to provide QPSA based on the QOSA: There is no requirement that an alternative to the qualified preretirement survivor annuity (QPSA) be offered based on the QOSA.
Because such benefits are subject to elimination or reduction, they do not become accrued benefits and they are not required to be provided in the form of a QJSA or QPSA.