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QUALIFIED. This term is frequently used in law. A man hag a qualified property in animals ferae naturae, while they remain in his power, but, as soon as they regain their liberty, his property in them is lost. A man has a qualified right to recover property of which he is not the owner, but which was unlawfully taken out of his possession. But this right may be defeated by the owner bring a suit or claiming the property. Vide Animals; Trover.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
Following the enactment of ERISA, which imposed more stringent rules on tax qualified plans, the plan was amended a number of times; however, the plan did not request a new IRS determination letter until 1984.
He has extensive experience in designing, implementing and operating tax qualified retirement plans.
Although the Code makes no specific provision for these plans, they may be tax qualified provided they meet the requirements for a pension, profit sharing, or stock bonus plan.
The first section of the article reviews the two lines of authority proceeding from Shumate; first, the cases concluding that ERISA-qualified means "tax qualified," and second, the cases that focus, instead, on the anti-alienation provisions of ERISA to vindicate the Supreme Court's rationale.