An account that qualifies for favorable treatment from the IRS, typically in the form of deferred or reduced tax liability. Also referred to as a qualified account. See 401k Plan; Coverdell Education savings account (ESA); Individual Retirement Account (IRA); Keogh Plan.
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Coverdell Education Savings Account (ESA)
Keogh Plan
Individual Retirement Arrangement (IRA)
traditional IRA
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capital consumption allowance
indirect costs
bull squeeze
required reserves