October 1, 2018

Glossary

Glossary

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There are 3 names in this directory beginning with the letter Q.
Qualified Plan
A retirement plan that meets the requirements of Section 401(a) of the Internal Revenue Code and is eligible for tax-favored treatment.

Quorum
The minimum attendance required to conduct business at a meeting. Usually, a quorum is achieved if a majority of directors are present, for directors meetings, or outstanding shares are represented, for shareholder meetings. The percentage needed for a quorum may be modified in the bylaws.

Quotation
The highest bid and lowest asked offering price currently available for a security.