Glossary

This glossary is used in conjunction with the ASOPs listed on this website.

Qualified Actuary

An actuary who meets the qualification requirements set forth by applicable law. (ASOP No. 22)

Qualified Domestic Relations Order (QDRO)

A domestic relations order that satisfies the qualification requirements of Internal Revenue Code (IRC) section 414(p) and section 206(d) of the Employee Retirement Income Security Act of 1974 (ERISA). (ASOP No. 34)

Qualified Opinion

A PBA review opinion that contains a statement that the PBA review actuary disagrees with a material aspect of the actuarial judgments of the certifying actuary. (Qualified Opinion)