Qualified Trust What It Is and How It Works for Investors

1170 reads · Last updated: December 11, 2025

A qualified trust is a tax-advantaged fiduciary relationship between an employer and an employee in the form of a stock bonus, pension, or profit-sharing plan. In a qualified trust, the underlying beneficiary may use his or her life expectancy to determine required minimum distribution (RMD) amounts, but other considerations like gender, race, or salary cannot be used.

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