Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to I.R.C. § 457 (not yet in the library — opens the official source)
49 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. PLR 201351001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsDec 20, 2013
    nt or beneficiary. Section 457( b) provides that the term "eligible deferred compensation plan" means a plan established and maintained by an eligible employer in which only individuals who perform service for the employer may be participants and which meet the deferral limitations described in section 457( c) ; w hich…
  2. 138 T.C. No. 7 — Research Corporation v. Commissioner
    IRCCourt RulingsFeb 29, 2012related by meaning
    …question. We find such an outcome to be at odds with the purpose of the statute. Similarly, section 457 provides that any amount of compensation deferred under an eligible deferred compensation plan, and any income attributable to the amounts so deferred, shall be includible in gross income only for the taxable year in…
  3. PLR 200519021 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005
    y. Section 457 ( b)(5) of the Code prescribes that an eligible deferred compensation plan must meet the distribution requirements of section 457 ( d). Section 457 ( d)(1)(A) of the Code provides that for a section 457 plan to be an eligible plan, the plan must have distribution requirements providing that under the pla…
  4. PLR 199931015 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsAug 6, 1999
    … is paid or otherwise made available to the participant or beneficiary. - 3 - PLR-116469-98 Section 457(b)(5) prescribes that an eligible deferred compensation plan must meet the distribution requirements of section 457(d). Section 457(d)(1)(A) provides that for a section 457 plan to be an eligible plan, the plan must …
  5. PLR 200119017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsMay 11, 2001
    nt or beneficiary. Section 457(b)(5) prescribes that an eligible deferred compensation plan must meet the distribution requirements of section 457(d). Section 457(d)(1)(A) provides that for a section 457 plan to be an eligible plan, the plan must have distribution requirements providing that under the plan amounts will…
  6. PLR 200430013 — Eligible Employer
    IRCPrivate Letter RulingsJul 23, 2004related by meaning
    …partment of the Treasury Washington, DC 20224 Number: 200430013 Release Date: 7/23/04 Index Number: 457.08-01 --------------------------------------- ---------------------------------------------------------- ----------------------------------------- ------------------------ In Re: -------------------------------------…
  7. I.R.C. § 414(u)(1)(B) — Definitions and special rules
    IRCCode / StatuteJan 6, 2025related by meaning
    … respect to elective deferrals (u)(2)(A) (A) In general For purposes of this subchapter and section 457, if an employee is entitled to the benefits of chapter 43 of title 38, United States Code, with respect to any plan which provides for elective deferrals, the employer sponsoring the plan shall be treated as meeting …
  8. PLR 201930009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 26, 2019
    ly under section 415(k)(3) pursuant to the terms of such transferee plan. Section 457 provides rules for the deferral of compensation by an individual participating in an eligible deferred compensation plan as defined in section 457(b). Section 457(a)(1)(A) provides that in the case of a pa rticipant in an eligible gov…
  9. PLR 201822004 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJun 1, 2018
    sted in a trust as described in section 457(g)(1) for the exclusive benefit of the participants and their beneficiaries. Each participant shall direct the inves tment of his or her benefit amount. Section 457 provides rules for the deferral of compensation by an individual participating in an eligible deferred compensa…
  10. PLR 200103017 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 19, 2001related by meaning
    INTERNAL REVENUE SERVICE Number: 200103017 Release Date: 1/19/2001 Index No. 457.01-00 457.05-00 457.12-01 CC:TEGE:QP2 - PLR-111765-00 October 17, 2000 Entity E = Dear This responds to the letter of June 7, 2000 and subsequent correspondence, on behalf of Entity E, requesting a ruling concerning the proposed amended an…
  11. PLR 201545010 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsNov 6, 2015
    ant shall direct the investment of his or her benefit amount. Section 457 of the Code provides rules for the deferral of compensation by an individual participating in an eligible defe rred compensation plan as defined in section 457(b). Section 457(a)(1)(A) of the Code provides that in the case of a participant in an …
  12. PLR 202417009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsApr 26, 2024related by meaning
    ul. 69-650, 1969-2 CB 106, and Rev. Rul. 69-649, 1969-2 CB 106. Section 457 contains rules for the taxation of eligible deferred compensation plans of eligible employers. The term “eligible employer” is define d in section 457(e)(1) to include a State, political subdivision of a State, and any agency or instrumentality…
  13. PLR 201434003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsAug 22, 2014
    …f a state, or any agency or instrumentality of a state or political subdivision of a state. Section 457( a)(1)(A) of the Code provides that in the case of a participant in an eligible governmental deferred compensation plan, any amount of compensation deferred under the plan and any income attributable to the amounts s…
  14. PLR 200933003 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsAug 14, 2009
    …e for the employer may be participants and which meet the deferral limitations described in section 457(c); which meets the di stribution requirements described in section 457(d); which provides for deferral elections described in section 457(b)(4); and, in the case of a governmental plan, which requires the plan asset…
  15. PLR 199940015 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsOct 8, 1999
    …tion or other income is paid or otherwise made available to the participant or beneficiary. Section 457(b)(5)prescribes that an eligible deferred compensation plan must meet the distribution requirements of section 457(d). Section 457(d)(1)(A) provides that for a section 457 plan to be an eligible plan, the plan must h…
  16. PLR 200706008 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsFeb 9, 2007related by meaning
    …ticipant is faced with an unforeseeable emergency as determined under Treasury regulations. Section 457(e)(1)(A) defines an eligible employer to be a state, political subdivision of a state, any agency or instrumentality of a state or political subdivision of a state. Section 457(g) provides that a plan maintained by a…
  17. PLR 202144005 — Certain Plans Excepted
    IRCPrivate Letter RulingsNov 5, 2021related by meaning
    eated as an organization exe mpt from tax under section 501(a). Section 1.457-8(a)(2)(i) provides that the terms of the trust must make it impossible, prior to the satisfaction of all liabilities with respect to participants and their beneficiaries, for any part of the assets and inc ome of the trust to be used for, or…
  18. PLR 200330011 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJul 25, 2003related by meaning
    INTERNAL REVENUE SERVICE Number: 200330011 Release Date: 7/25/2003 Index No. 457.01-00 457.05-03 CC:TEGE:QP2 - PLR-167500-02 April 1, 2003 Entity E = Dear : This responds to your letter of October 28, 2002 and subsequent correspondence, on behalf of Entity E, requesting a ruling concerning the amended and restated defe…
  19. Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex…
    IRCNoticesNov 13, 2007related by meaning
    g whether an estate making the section 6166 election will be required to provide security. TAX CONVENTIONS Announcement 2007-107 Announcement 2007-107 The competent authorities of the United States and the United Kingdom hereby enter into the following agreement (“the Agreement”) regarding the definition of “first noti…
  20. PLR 200703012 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 19, 2007related by meaning
    …e Service Department of the Treasury Washington, DC 20224 Number: 200703012 Release Date: 1/19/2007 457.01-00, 457.05-03, 671.02-00, 83.13-00 -------------------- --------------------------------------------------- -------------------------------------------- --------------------------------- ---------------------- - […