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Go to Treas. Reg. § 1.457-1 (not yet in the library — opens the official source)
86 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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:
  2. 87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents
    IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
    …general applicability date. Section 1.401(a)-21, as it appeared in the April 1, 2022, edition of 26 CFR part 1, applies for periods before the general applicability date in paragraph (g)(1) of this section. Melanie R. Krause, Acting Deputy Commissioner for Services and Enforcement. Footnotes 1.  The 2006 final regulati…
  3. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005
    ion 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 plan amounts will not be made available to participants or beneficiaries earlier tha…
  4. 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.
  5. 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…
  6. 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:
  7. 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 …
  8. 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…
  9. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  10. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  11. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  12. 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.
  13. 29 C.F.R. § 2520.104b-2(h) — Summary plan description.
    ERISARegulationsJan 1, 2017related by meaning
    (h) (h) [Reserved]
  14. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  15. Rev. Rul. 2004-57 — Governmental plan; union; section 457(b). This ruling holds that a deferred compensation plan does not fail to be an eligible governmental plan under section 4…
    IRCRevenue RulingsJun 14, 2004
    …espect to that participant or beneficiary immediately before the transfer. LAW AND ANALYSIS Section 457 provides rules for the deferral of compensation by an individual participating in an eligible deferred compensation plan as defined in § 457(b). Section 457(b)(1) provides that the term “eligible deferred compensatio…
  16. 29 C.F.R. § 2570.163 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  17. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  18. 29 C.F.R. § 2570.113 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  19. 78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans
    IRCFinal Rules (FR)Dec 26, 2013
    …ying for the standard mortgage. See § 1026.43(d)(2)(iv) and (v). Back to Citation 67.   See OCC: 12 CFR parts 34, Subpart C, and 164; Board: 12 CFR part 208, subpart E, and part 225, subpart G; FDIC: 12 CFR part 323; NCUA: 12 CFR part 722. See also75 FR 77450 (Dec. 10, 2010). Back to Citation 68.  FDIC: 12 CFR part 323…
  20. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term: