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what is a public limited company plc | a public limited company plc is a public company in the united kingdom plc is the equivalent of a u s publicly traded company that carries the inc or corporation designation the use of the phrase public limited company or the plc abbreviation after the name of a company is mandatory and communicates to investors and to... | |
how a public limited company plc works | a plc designates a company that has offered shares of stock to the general public the buyers of those shares have limited liability meaning that they cannot be held responsible for any business losses in excess of the amount they paid for the shares 2in the u k a plc operates along similar lines as a public corporation... | |
how to invest in a plc | as public companies any retail investor in the united kingdom can buy shares in a plc the simplest way to do so is through a brokerage the investor can simply create an account transfer money and buy shares of the company it is also to buy shares through a retirement account so some people may own plc shares without ev... | |
what does it mean to be a public limited company plc | a plc is a publicly traded company in the u k these companies must have plc or the words public limited company after their name for example the oil and gas company bp plc is a u k publicly traded company that s headquartered in london england who is a public limited company owned by like publicly traded companies head... | |
what are the main features of a plc | the key feature of a plc is that it s based in the u k and is publicly traded the company must also have the plc or public limited company designation after its name | |
what is the difference between a public and private limited company | a plc is a publicly traded company while a private limited company is also a u k company except it is private there are other notable differences between the two such as the fact that a private limited company only has to have one director while a plc must have two the bottom linea plc is the equivalent of an inc or co... | |
what are public private partnerships | public private partnerships involve collaboration between a government agency and a private sector company that can be used to finance build and operate projects such as public transportation networks parks and convention centers financing a project through a public private partnership can allow a project to be complet... | |
how public private partnerships work | a city government for example might be heavily indebted and unable to undertake a capital intensive building project however a private enterprise might be interested in funding its construction in exchange for receiving the operating profits once the project is complete public private partnerships typically have contra... | |
what is an example of a public private partnership | public private partnerships can be found in infrastructure projects such as in building toll roads and highways one example is canada s 407 express toll route 407 etr this 67 mile stretch of highway was a ppp between the provincial government of ontario and a private consortium that was responsible for the design const... | |
what is revenue risk in a public private partnership | revenue risk is the chance that the private party to a ppp will not be able to recover its costs or ongoing expenses from operating a piece of infrastructure for a toll road this may be due to lower than expected traffic or limits set on toll rates extensive studies should be conducted ahead of time to avoid this risk ... | |
what are some types of public private partnerships | public private partnerships can be arranged in several ways here are just a few the bottom linegovernments use public private partnerships to collaborate with private sector companies in order to finance projects while there are benefits and drawbacks to these types of partnerships governments still use them frequently... | |
what is a pullback | a pullback is a pause or moderate drop in a stock or commodities pricing chart from recent peaks that occur within a continuing uptrend a pullback is very similar to retracement or consolidation and the terms are sometimes used interchangeably the term pullback is usually applied to pricing drops that are relatively sh... | |
what does a pullback tell you | pullbacks are widely seen as buying opportunities after a security has experienced a large upward price movement for example a stock may experience a significant rise following a positive earnings announcement and then experience a pullback as traders with existing positions take the profit off the table i e selling so... | |
how can i tell if a decline in an uptrend is just a pullback or something more | the first place to look is at the fundamental story behind the uptrend has fresh negative news hit the particular security and precipitated the pullback or is the pullback part of an overall general market decline e g wall street had a bad day you can also monitor key technical support levels to see if they hold in cas... | |
how can traders take advantage of a pullback to enter at a cheaper level | first look at the fundamental story underpinning the uptrend if nothing serious in the way of bad news has hit the security you re likely looking at just a mild pullback in this case traders can use a variety of orders to establish long positions at relatively cheaper levels traders can enter immediately with a buy mar... | |
how can i tell if an uptrend is ending or simply undergoing a pullback | double check to make sure nothing has changed in the fundamental picture of the underlying security next take a look at trend and momentum indicators e g relative strength index or rsi average directional index or adx moving average convergence divergence or macd to see if they re turning lower potentially signaling a ... | |
what is pump and dump | pump and dump is a manipulative scheme that attempts to boost the price of a stock or security through fake recommendations these recommendations are based on false misleading or greatly exaggerated statements the perpetrators of a pump and dump scheme already have an established position in the company s stock and wil... | |
does the purported investment sound too good to be true does it promise huge guaranteed returns are you pressured to buy right now before the stock takes off these are all common tactics used by stock touts and unscrupulous promoters and should be viewed as red flags by investors 3 | affinity fraud refers to investment scams that prey upon members of identifiable groups such as religious or ethnic communities aging adults or professional groups an investment pitch from a member of a group that you are affiliated with may lead you to believe in its credibility the problem is that the member may have... | |
what is pump priming | pump priming is a type of action taken to stimulate an economy usually during a recessionary period such as through government spending or reductions in interest rates and taxes the term pump priming is derived from the operation of literal pumps which had to be primed with water so in order to function properly pump p... | |
is pump priming a fiscal policy | pump priming can refer to both monetary and fiscal policies when a central bank like the u s federal reserve chooses to cut interest rates to stimulate spending this is both a form of pump priming and a monetary policy on the other hand if congress chooses to set money aside to fund stimulus checks this would be an exa... | |
what is another term for pump priming | pump priming is a commonly used metaphor for government spending aimed at stimulating the economy it is related to ideas like deficit spending and expansionary policy | |
what are the disadvantages of pump priming | pump priming comes with a few drawbacks and risks over the long term spending can cause a budgetary deficit which may then require cuts to critical public programs budget deficits may also cause interest rates to rise increasing the cost of borrowing money the bottom linepump priming is any government expenditure taken... | |
what is a purchase annual percentage rate apr | a purchase annual percentage rate apr is the interest rate that your credit card issuer will charge you on purchases when you carry a balance on your card in addition to purchase aprs credit cards can have different aprs for cash advances and balance transfers they may also have introductory aprs for a certain period a... | |
how purchase aprs work | the apr on a credit card is an annualized percentage rate that is applied monthly if the advertised apr on a credit card is 19 for example then an interest rate of 1 58 will be imposed on the outstanding balance each month if you pay the balance in full no later than the due date you can avoid paying interest on any pu... | |
when you sign up for a credit card its purchase apr and other aprs will be shown in your credit card agreement | those rates can change over time for several reasons for example the credit card issuer is allowed to change the rate if it gives you 45 days notice and states a reason for doing so the reason might be a late payment that you made or a recent drop in your credit score any new purchases you make with the card more than ... | |
what is a good apr | as of june 2023 the median credit card interest rate for all credit cards in the investopedia database was 23 74 however rates varied widely even for any given issuer for example the aprs on bank of america credit cards ranged from 17 74 on the low end to 26 99 at the high end those differences can be due to a number o... | |
what s the difference between an interest rate and an annual percentage rate | in the case of credit cards interest rates must be stated as an annual percentage rate or apr so they are basically the same thing with other types of loans such as mortgages or car loans the interest rate and apr can be different because the apr will include both the basic interest rate and any additional fees | |
how do balance transfer credit cards work | balance transfer credit cards allow you to move some or all of your balance on an existing credit card to a new card typically one with a low introductory interest rate for a certain period of time balance transfer cards can save you money in that way but they typically charge fees equal to a percentage of the amount y... | |
what is the purchasing managers index pmi | the purchasing managers index pmi is an indicator of the prevailing direction of economic trends in the manufacturing and service sectors the indicator is compiled and released monthly by the institute for supply management ism a nonprofit supply management organization it is a diffusion index that summarizes whether m... | |
where | the survey based indicator is compiled and released each month by ism other companies also produce pmi numbers including ihs markit group which puts out the pmi for various countries outside the u s | |
how the pmi works | the pmi is a key economic tool and is among the most reliable leading indicators of the u s economy the index is reported by manufacturing and services the index sheds insight into the business environment and also helps companies get a grasp on where the economy is headed the pmi is calculated based on responses to a ... | |
what are the results of the current purchasing managers index | the manufacturing pmi registered at 49 2 in april 2024 which was a drop from the 50 3 reported in march 2024 | |
what is the global pmi | the global pmi is an economic indicator that is derived from questionnaires sent to manufacturing and services companies in more than 40 different countries the survey gets responses from roughly 28 000 global companies and represents 89 of global gdp | |
what does a high pmi reading indicate | the purchasing managers index reading can range between 0 and 100 if the index reading is higher than 50 then it indicates an economic expansion this means that the closer the reading is to 100 the higher the degree of positive economic growth a reading below 50 indicates an economic contraction with readings closer to... | |
what is a purchase money security interest pmsi | purchase money security interest pmsi refers to a legal claim that allows a lender to either repossess property financed with its loan or to demand repayment in cash if the borrower defaults it gives the lender priority over claims made by other creditors in simpler terms a psmi gives initial claims on property to enti... | |
how do i get a purchase money security interest pmsi | a pmsi is obtained when a creditor lends money to a borrower and the borrower uses that money to buy goods in return the borrower grants the creditor a security interest in those goods should they default on their loan different types of collateral or goods have different rules but the broadest requirements state the s... | |
what is a purchase money security interest under the ucc | a pmsi under the uniform commercial code is an exception to the first in time creditor prioritization rule the ucc states that creditor priority for secured interests is often dictated by who was the first secured creditor or the timing of when their interest occurred the pmsi exception allows for creditors who may not... | |
does a purchase money security interest trump a blanket lien | yes a pmsi can receive priority status over a previously perfected blanket lien the pmsi must have been perfected within statutory requirements for example the pmsi receives priority status only if it is filed before or within the first 20 days of the borrower s possession of the goods | |
what is an example of a pmsi | a car loan can be an example of a pmsi situation a financial institution may agree to lend money to a borrower to finance the purchase of a new car the bank can register its interest in the car as a pmsi because the loan funds are being directly used to buy the property it wants a secured interest in the bottom linecre... | |
what is a purchase money mortgage | a purchase money mortgage is a mortgage issued to the borrower by the seller of a home as part of the purchase transaction also known as a seller or owner financing this is usually done in situations where the buyer cannot qualify for a mortgage through traditional lending channels a purchase money mortgage can be used... | |
what is the purchase price | the purchase price is the price an investor pays for an investment and the price becomes the investor s cost basis for calculating gain or loss when selling the investment the purchase price includes any commission or sales charges paid for the investment and the weighted average cost is used for multiple purchases of ... | |
what is purchasing power | purchasing power is the value of a currency expressed in terms of the number of goods or services that one unit of money can buy it can weaken over time due to inflation that s because rising prices effectively decrease the number of goods or services that one unit of money can buy purchasing power is also known as a c... | |
when a currency s purchasing power decreases due to excessive inflation serious negative economic consequences can arise these can include a higher cost of living higher interest rates that affect the global market and falling credit ratings all of these factors can contribute to an economic crisis | governments institute policies and regulations to protect a currency s purchasing power and keep an economy healthy they also monitor economic data to stay on top of changing conditions for example the u s bureau of labor statistics bls measures price changes and announces those changes with cpi cpi is one of the measu... | |
what s purchasing power | purchasing power refers to how much you can buy with your money as prices rise your money can buy less as prices drop your money can buy more | |
how does inflation erode purchasing power | inflation is the gradual rise in the prices of a broad range of products and services if inflation persists at a high level or gets out of control it can eat away purchasing power what you can buy with the money you have the same product that cost 2 six months ago might now cost 4 due to inflation this rise in prices i... | |
what is the consumer price index cpi | cpi measures the prices of certain consumer goods and services over time to discern changes in prices that indicate inflation the prices for those goods and services are obtained from american consumers by way of the consumer expenditure survey conducted by the census bureau for the bureau of labor statistics which pub... | |
what is a pure play | a pure play is a company that focuses solely on one type of product or service some investors prefer investing in pure plays because they are easier to analyze and give maximum exposure to a particular market segment a pure play can be contrasted with multi divisional corporations or conglomerates which instead offer m... | |
what is pure risk | pure risk is a category of risk that cannot be controlled and has two outcomes complete loss or no loss at all there are no opportunities for gain or profit when pure risk is involved pure risk is generally prevalent in situations such as natural disasters fires or death these situations cannot be predicted and are bey... | |
what is pushdown accounting | pushdown accounting is a bookkeeping method used by companies to record the purchase of another company the acquirer s accounting basis is used to prepare the financial statements of the purchased entity in the process the assets and liabilities of the target company are updated to reflect the purchase cost rather than... | |
when a company buys another company accountants must record the transaction in detail including the value of the assets and liabilities of the company that have been purchased in pushdown accounting the target company s assets and liabilities are written up or down to reflect the purchase price | according to the u s financial accounting standards board fasb the total amount that is paid to purchase the target becomes the target s new book value on its financial statements any gains and losses associated with the new book value are pushed down from the acquirer s to the acquired company s income statement and b... | |
what is a put | a put is an options contract that gives the owner the right but not the obligation to sell a certain amount of the underlying asset at a set price within a specific time the buyer of a put option believes that the underlying stock will drop below the exercise price before the expiration date the exercise price is the p... | |
what is put call parity | put call parity is a foundational principle in options pricing theory it states that the price of a call option implies a specific fair price for the corresponding put option with the same strike price and expiration date and vice versa if market prices diverge from this relationship it signals a mispricing that shrewd... | |
what about a mismatch in put call prices | in the above we can see that the put call parity equation is satisfied as the prices of the call option put option underlying stock and the present value of the strike price are in equilibrium the equation shows no arbitrage chances are available because the relationship between the prices is balanced however if there ... | |
how do dividends and interest rates affect put call parity | dividends and interest rates can significantly affect the relationship for assets that pay dividends the expected dividend payments must be factored into the parity equation because they affect the underlying asset s price generally dividends reduce the value of call options and increase the value of put options intere... | |
how are options priced | an option s price is the sum of its intrinsic value which is the difference between the underlying asset s price and the option s strike price and time value which is directly related to the time left until that option s expiry an option s price is determined using mathematical models like the well known black scholes ... | |
what is a put option | a put option or put is a contract giving the option buyer the right but not the obligation to sell or sell short a specified amount of an underlying security at a predetermined price within a specified time frame this predetermined price at which the buyer of the put option can sell the underlying security is called th... | |
how a put option works | a put option becomes more valuable as the price of the underlying stock or security decreases conversely a put option loses its value as the price of the underlying stock increases as a result they are typically used for hedging purposes or to speculate on downside price action investors often use put options in a risk... | |
where to trade options | put options as well as many other types of options are traded through brokerages some brokers have specialized features and benefits for options traders for those who have an interest in options trading there are many brokers that specialize in options trading it s important to identify a broker that is a good match fo... | |
what if the investor did not own the spy units and the put option was purchased purely as a speculative trade in this case exercising the put option would result in a short sale of 100 spy units at the 425 strike price the investor could then buy back the 100 spy units at the current market price of 415 to close out th... | the net profit on this trade can be calculated as spy short sell price spy purchase price put purchase price number of shares or unitsprofit 425 415 2 80 100 720exercising the option short selling the shares and then buying them back sounds like a fairly complicated endeavor not to mention added costs in the form of co... | |
is buying a put similar to short selling | buying puts and short selling are both bearish strategies but there are some important differences between the two a put buyer s maximum loss is limited to the premium paid for the put while buying puts does not require a margin account and can be done with limited amounts of capital short selling on the other hand has... | |
should i buy in the money itm or out of the money otm puts | it really depends on factors such as your trading objective risk appetite amount of capital etc the dollar outlay for in the money itm puts is higher than for out of the money otm puts because they give you the right to sell the underlying security at a higher price but the lower price for otm puts is offset by the fac... | |
what is q as a ticker symbol | the letter q used to be part of the ticker symbols for a stock trading on the nasdaq specifying that a particular company was in bankruptcy proceedings if the letter q appeared as the final letter of a nasdaq symbol it meant bankrupt issuer has filed for bankruptcy as the nasdaq put it 1understanding qall companies tra... | |
what is the q ratio or tobin s q | the q ratio also known as tobin s q measures the relationship between market valuation and intrinsic value in other words it estimates whether a business or market is overvalued or undervalued the q ratio is calculated by dividing the market value of a company by its assets replacement cost thus equilibrium is when mar... | |
what the q ratio can tell you | the tobin s q ratio is a quotient popularized by james tobin of yale university nobel laureate in economics who hypothesized that the combined market value of all the companies on the stock market should be about equal to their replacement costs while tobin is often attributed as its creator this ratio was first propos... | |
what is the current value of tobin s q ratio | tobin s q ratio had a value of 1 730 as of march 31 2024 when calculated for the entire u s stock market in other words the combined market capitalization of all public companies is 73 greater than the cost of replacing all of the assets of those companies 3 | |
what are the problems with tobin s q ratio | some analysts believe that tobin s q ratio does not accurately forecast the value of an investment at least compared with other analytical techniques like fundamental analysis moreover many corporate assets are intangible such as goodwill brand recognition and intellectual property the difficulty of pricing these asset... | |
when calculated for the entire stock market the q ratio shows whether the aggregate market is relatively over or under valued | the bottom linetobin s q ratio measures the relationship between a company s market price and the cost of its assets a high q ratio means that a company s stock price is well above the value of its assets and that company may be overvalued a low q ratio means that the company may be undervalued when calculated for the ... | |
what is the qatar investment authority qia | the qatar investment authority qia is a government owned entity charged with managing the sovereign wealth fund swf of qatar qia s mission is to invest manage and grow qatar s reserves in order to support the development of qatar s economy though qatar s population is relatively small its sovereign wealth fund is among... | |
where can i invest in qatar | foreign investors are allowed to own up to 100 of qatari companies however for most investors accessing such holdings is difficult instead u s investors can look to the ishares msci qatar etf qat which tracks the country s stock market 6 | |
how big is qatar s sovereign wealth fund | the qia portfolio is estimated to be worth around 360 billion as of mid 2022 this puts it at the bottom of the top 10 sovereign wealth funds in terms of total assets 7 | |
what is the qatari riyal qar | qar is the currency code for the qatari riyal the currency of the state of qatar which is located along the coast of the arabian peninsula the qatari riyal is made up of 100 dirhams the abbreviation for the currency is qr in english riyal is also frequently referred to as rial all qatar notes and coins are issued by th... | |
is qatari currency pegged to another currency | qatari currency is pegged to the u s dollar at a fixed rate of 1 to qr3 64 | |
what was the currency of qatar before the riyal | the currency that qatar had before the riyal was the dubai riyal before that it was using the saudi riyal before the saudi riyal the main currency was the gulf rupee | |
which countries use riyals | countries that use the riyal include qatar saudi arabia iran oman yemen | |
what is the qatari riyal qar | qar is the currency code for the qatari riyal the currency of the state of qatar which is located along the coast of the arabian peninsula the qatari riyal is made up of 100 dirhams the abbreviation for the currency is qr in english riyal is also frequently referred to as rial all qatar notes and coins are issued by th... | |
is qatari currency pegged to another currency | qatari currency is pegged to the u s dollar at a fixed rate of 1 to qr3 64 | |
what was the currency of qatar before the riyal | the currency that qatar had before the riyal was the dubai riyal before that it was using the saudi riyal before the saudi riyal the main currency was the gulf rupee | |
which countries use riyals | countries that use the riyal include qatar saudi arabia iran oman yemen | |
what is a qualified small employer health reimbursement arrangement qsehra | a qualified small employer health reimbursement arrangement qsehra also known as a small business hra allows businesses with fewer than 50 full time workers that don t provide group insurance coverage to help subsidize their employees health care costs any money reimbursed through the plan is tax free for employees and... | |
how a qualified small employer health reimbursement arrangement qsehra works | small businesses that don t provide group health insurance coverage to their workers can still help defray their employees health care costs up to a maximum amount each year by setting up a qsehra the qsehra must be funded entirely by the employer with no salary reduction contributions on the part of the employee the e... | |
how much of their qsehra contributions can employers deduct | as long as they are eligible to offer qsehra benefits to their employees and they don t exceed the per employee or per family maximums the employer s contributions are fully deductible | |
what is the difference between a qsehra and an individual coverage hra | a major difference between qsehras and individual coverage hras is that qsehras are specifically for small businesses with fewer than 50 full time employees while individual coverage hras can be for businesses of any size as long as they have at least one employee who isn t the owner or their spouse employers can also ... | |
what is an excepted benefit hra | an excepted benefit hra ebhra is a type of hra that employers can offer in conjunction with a group health plan however the employee is not required to enroll in the group plan in order to be eligible the bottom linequalified small employer health reimbursement arrangements qsehras allow small businesses to help defray... | |
what is the qstick indicator | the qstick indicator is a technical analysis indicator developed by tushar chande to numerically identify trends on a price chart it is calculated by taking an n period moving average of the difference between the open and closing prices a qstick value greater than zero means that the majority of the last n days have b... | |
what does the qstick indicator tell you | the qstick is measuring buying and selling pressure taking an average of the difference between closing and opening prices when the price on average is closing lower than it opens the indicator moves lower when the price on average is closing higher than the open the indicator moves up transaction signals occur when th... | |
when the qsticks moves above the signal line it indicates that the price is starting to have more closes above the open and therefore price may be starting rise when the qstick crosses below the signal line it indicates price is starting have more closes below the open price may be starting to trend lower | the indicator may also highlight divergence when price is rising but the qstick is falling it shows that momentum may be waning when price is falling and qstick is rising this shows buying momentum in price may occur soon the indicator can produce anomalies though it does not account for gaps only intraday price action... | |
when the price is choppy so are the buy and sell signals on the left side of the chart there are many zero line crossovers that did not generate profitable trade signals nor identified the trend conclusively | on the right side of the chart there were more trending periods in the price during this period the qstick did a better job of identifying the trend staying above zero when the price trend was up and staying below zero when the price trend was down the difference between the qstick indicator and rate of change roc qsti... | |
what is qtum | qtum is a cryptocurrency that combines ethereum s smart contract functionality with the security of bitcoin s unspent transaction output model utxo to create a platform that is suitable for adoption by large organizations 1 qtum was founded in 2016 by patrick dai jordan earls and neil mahl and its initial coin offering... | |
what is quadrix | quadrix is a stock rating system that uses over 90 variables in seven major categories to determine the value of a stock the quadrix system is produced and maintained by horizon publishing company the seven major categories are momentum quality value financial strength earnings estimates performance and reversion the o... | |
how quadrix works | quadrix is a stock evaluation tool that rates stocks based on variable scores that fall into one of seven categories the seven categories of variables used in quadrix are momentum quality value financial strength forecasted earnings performance and reversion the quadrix system can also be used as a tool for tracking in... | |
what is quadruple witching | quadruple witching refers to the simultaneous expiration four times a year of stock options index futures and index futures options derivatives contracts the fourth type of contract involved in quadruple witching single stock futures hasn t traded in the u s since 2020 and was never a major contributor to equity tradi... | |
what is witching and why is it quadruple | in folklore the late night witching hour was a time of supernatural and occult doings the appropriation of witching to denote the simultaneous expiration of stock and index options and futures contracts was meant to suggest the possibility of surprising market moves driven by the increased trading volumes associated wi... | |
when does quadruple witching occur | stop options contracts expire monthly while index futures and options typically settle on the third friday of march june september and december 11 | |
what are some price abnormalities observed on quadruple witching | one interesting quirk is that the price of a security may artificially tend toward a strike price with large open interest as gamma hedging takes place a process known as pinning the strike pinning a strike imposes pin risk for options traders where they become uncertain whether or not options with strike prices near t... | |
what is a qualification ratio | the term qualification ratio refers to the measure of a borrower s creditworthiness that helps lenders decide whether to extend them credit used in the underwriting process a qualification ratio calculates how likely it would be for a borrower to repay a loan lenders normally use one of two qualification ratios in thei... | |
what are qualified adoption expenses qae | qualified adoption expenses are the necessary costs paid to adopt a child younger than 18 years of age or any disabled person who requires care in the united states qualified adoption expenses qae are those expenses that the internal revenue service irs defines as reasonable and necessary and can be used to claim an ad... | |
when can you claim an adopted child on your taxes | assuming they meet all qualifications needed to be claimed an adopted child can be claimed when the adoption has been legally finalized once legally adopted the irs treats the child the same as a biological child 1can i claim qualified adoption expenses for an adoptee older than 18 years old the irs explicitly states t... | |
are qualified adoption expenses different for special needs children | taxpayers who adopt a special needs child are usually eligible for the maximum amount of the credit in the year the adoption is finalized this maximum amount is still reduced by qualified adoption expenses claimed in prior years and is still subject to magi limitations 1the bottom line | |
what is a qualified annuity | a qualified annuity is a retirement savings plan that is funded with pre tax dollars a non qualified annuity is funded with post tax dollars to be clear the terminology comes from the internal revenue service irs contributions to qualified annuities are deducted from an investor s gross earnings and along with investme... | |
what is a qualified vs non qualified annuuity | annuities can be purchased using either pre tax or after tax dollars a non qualified annuity is one that has been purchased with after tax dollars a qualified annuity is one that has been purchased with pre tax dollars other qualified plans include 401 k plans and 403 b plans only the earnings of a non qualified annuit... |
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