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
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
What Is a Qualified Domestic Institutional Investor? (QDII) A qualified domestic institutional investor or QDII is an institutional investor that has met certain qualifications to invest in securities outside of their home country. Institutional investors can be organizations or groups of investors that have a significant amount of money available to invest. QDII programs enable
What Is a Qualified Domestic Relations Order (QDRO)? A qualified domestic relations order (QDRO) is a legal document, typically found in a divorce agreement, that recognizes that a spouse, former spouse, child, or other dependent is entitled to receive a predefined portion of the account owner’s retirement plan assets. Key Takeaways A qualified domestic relations
What Are Qualified Exchange Accommodation Arrangements? A qualified exchange accommodation arrangement is a tax strategy where a third party, known as the accommodation party, temporarily holds a real estate investor’s relinquished or replacement property. Qualified exchange accommodation arrangements, while still subjecting investors to strict guidelines for the sale and purchase of like-kind properties, increase flexibility
What Is Public Sector Net Borrowing? Public sector net borrowing is a British term referring to the fiscal deficit. A fiscal deficit is a shortfall in a government’s income compared with its spending. A government that has a fiscal deficit is spending more than it takes in from taxes or trade. Key Takeaways Public sector
What Is a Public Company? A public company—also called a publicly traded company—is a corporation whose shareholders have a claim to part of the company’s assets and profits. Through the free trade of shares of stock on stock exchanges or over-the-counter (OTC) markets, ownership of a public company is distributed among general public shareholders. Many
What Is a Public Good? In economics, a public good refers to a commodity or service that is made available to all members of a society. Typically, these services are administered by governments and paid for collectively through taxation. Examples of public goods include law enforcement, national defense, and the rule of law. Public goods
What Is a Public Offering? A public offering is the sale of equity shares or other financial instruments such as bonds to the public in order to raise capital. The capital raised may be intended to cover operational shortfalls, fund business expansion, or make strategic investments. The financial instruments offered to the public may include
What Is a Public Offering Price (POP)? The public offering price (POP) is the price at which new issues of stock are offered to the public by an underwriter. Because the goal of an initial public offering (IPO) is to raise money, underwriters must determine a public offering price that will be attractive to investors. When underwriters
