T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … IRCTreasury DecisionsSep 29, 2003★ strong match
racts described in section 401(f) are treated as trusts under the rules described in §1.457-8(a)(2).
§ 1.457-3 General introduction to eligible plans. (a) Compliance in form and operation. An eligible plan is a written plan established and maintained by an eligible employer that is maintained, in both form and operatio…
Rev. Proc. 2004-56 — Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible … IRCRevenue ProceduresAug 30, 2004★ strong match
…model amendments that may be used by a State or local government eligible employer (as defined in § 457(e)(1)(A) of the Internal Revenue Code) to amend or draft its eligible § 457(b) plan to reflect the requirements of § 457 and the regulations thereunder.
SECTION 2. BACKGROUND AND GENERAL INFORMATION
.01 Section 457 a…
81 FR 40548 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities IRCProposed Rules (FR)Proposed Jun 22, 2016★ strong match
st sentence of paragraph (b) to read as follows:
§ 1.457-9
Effect on eligible plans when not administered in accordance with eligibility requirements. (a) * * * If a plan ceases to be an eligible governmental plan, amounts subsequently deferred by participants are includible in gross income when deferred, or, if later,…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
ation
133.
Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)(
5), 29 CFR 2590.716-8(b)(2)(ii)(A)(
5), and 45 CFR 149.510(b)(2)(ii)(A)(
5).
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134. Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… IRCTreasury DecisionsApr 30, 2007
…ent (made under WFTRA, which modified the definition of the term “dependent” under section 152) (§1.457-6(c)).
Effective Dates
In general These regulations generally apply to limitation years beginning on or after July 1, 2007. However, §1.401(k)-1(e)(8) applies with respect to compensation paid (or that would have bee…
Notice 2007-62 — This notice announces the intent of the Treasury Department and the Service to issue guidance under section 457 of the Code, which applies to nonqualified defe… IRCNoticesAug 6, 2007
onqualified deferred compensation plan is subject to § 457(f). Section 457(f)(3)(A) provides that the term plan includes any agreement or arrangement. Section 457(e)(11) states that § 457 does not apply to certain types of plans, including a bona fide severance pay plan. Section 457(f)(2) provides that the rules of § 4…
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
Par. 12. Section 1.411(a)-4 is amended by revising paragraph (b)(7) to read as follows:
§1.411(a)-4 Forfeitures, suspensions, etc.
* * * * *
(b) * * * (7) Certain matching contributions. A matching contribution (within the meaning of section 401(m)(4)(A) and §1.401(m)-1(a)(2)) is not treated as forfeitable even if unde…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… IRCProposed Rules (FR)Proposed Jul 5, 2005★ strong match
ilable to a participant in X’s eligible plan.
* * * * *
Par. 16. Section 1.457-5 is amended by revising Example 2 of paragraph (d) to read as follows: §1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans.
* * * * *
(d) Examples. * * *
Example (2). (i) Facts. Participant E, who will…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsDec 30, 2016related by meaning
(a) (a) [Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
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32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
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IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
Notice 2008-62 — This notice provides that the Treasury Department and the IRS anticipate proposing regulations that will address, among other things, when an arrangement in wh… IRCNoticesJul 21, 2008
…ON I. BACKGROUND Section 131 of the Revenue Act of 1978, Public Law 95-600 (92 Stat. 2779), added § 457 to the Internal Revenue Code of 1954. On July 11, 2003, final regulations under § 457 (T.D. 9075, 2003-2 C.B. 608) were published in the Federal Register (68 FR 41230) (2003 § 457 regulations). The 2003 § 457 regulat…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
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170.
29 CFR 2520.102-2(a).
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171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
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172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…