Search the Pension Law Library

41. PLR 199930021 — Payments Benefitting Independent Contractors
    IRCPrivate Letter RulingsJul 30, 1999
    e transferor's creditors, for example, in a trust or escrow account. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the cash receipts and disburs…
42. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
43. PLR 199912002 — Year of Deduction
    IRCPrivate Letter RulingsMar 26, 1999
    …aside from claims of the transferor's creditors, for example, in a trust or escrow account. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
44. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
45. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024
    …irements of Rev. Proc. 92-65, 1992-2 C.B. 428, and Rev. Proc. 71-19, 1971-1 C.B. 698. (72) Sections 451 and 457.—General Rule for Taxable Year of Inclusion; Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations.—The tax consequences to unidentified independent contractors in nonqualifi…
46. PLR 199910006 — Deferred Compensation
    IRCPrivate Letter RulingsMar 12, 1999
    … 3 - PLR-114183-98 includible in the gross income of the persons participating in the plan. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
47. 29 C.F.R. § 2570.111 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 502(c)(6) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
48. PLR 199906008 — Deferred Compensation
    IRCPrivate Letter RulingsFeb 12, 1999
    …whichever is earlier, provided that they otherwise meet the requirements for deductibility. Section 451(a) of the Code and section 1.451-1(a) of the Regulations provide that an item of gross income is includable in gross income in the taxable year in which it is actually or constructively received by the taxpayer using…
49. Treas. Reg. § 1.411(d)-5 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
50. PLR 201643014 — Qualified Governmental Excess Benefit Plans
    IRCPrivate Letter RulingsOct 21, 2016
    … such contribution is substantially vested, as defined in the regulations under section 83. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
51. 29 C.F.R. § 2570.155 — Service.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
52. Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2006
    …pect to a controlling shareholder-employee eligible to participate in the arrangement. (40) Section 451.—General Rule for Taxable Year of Inclusion.—The tax consequences of unfunded deferred-compensation arrangements where the arrangements fail to meet the requirements of Rev. Proc. 92-65, 1992-2 C.B. 428; and Rev. Pro…
53. PLR 202417009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsApr 26, 2024
    …f any member or beneficiary to payments under Plan X are nonassignable and nontransferable. Section 451(a) and § 1.451-1(a) provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxp ayer using the cash receipts and disbursements method…
54. 29 C.F.R. § 2570.63 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
55. PLR 202144005 — Certain Plans Excepted
    IRCPrivate Letter RulingsNov 5, 2021
    …vidual’s gross income only in the ta xable year in which such amounts are paid, pursuant to section 451; and 3. Benefits under the Plan paid to participants or their beneficiaries are not treated as wages for purposes of Federal Insurance Contribution Act (FICA) taxes. Section 451(a) and § 1.45 1-1(a) provide that an i…
56. 29 C.F.R. § 2570.91 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title.
57. PLR 201508001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsFeb 20, 2015
    …any member or beneficiary to payments under the Plan are nonassignable and nontransferable. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
58. 29 C.F.R. § 2570.133 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
59. PLR 201211001 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsMar 16, 2012
    …aside from claims of the transferor's creditor, for example, in a trust or escrow a ccount. Section 451(a) and §1.451-1(a) provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the cash receipts and disbursements method o…
60. 29 C.F.R. § 2570.152 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.