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Go to Treas. Reg. § 1.457-4 (not yet in the library — opens the official source)
84 documents · 0.23sAllIRCERISAPBGCJoint 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. 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.
  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. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  5. 76 FR 66637 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans
    ERISAFinal Rules (FR)Oct 27, 2011related by meaning
    nt of the proposed rule not discussed herein should refer to the Notice of Proposed Rulemaking at 75 FR 53172. Section 2570.30 Scope of the Regulation Section 2570.30(b) of the proposed rule stated that “the Department may conditionally or unconditionally exempt any fiduciary or transaction, or class of fiduciaries or …
  6. 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…
  7. 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.
  8. 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 …
  9. 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…
  10. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
  11. 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.
  12. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  13. 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…
  14. 91 FR 27140 — Excepted Fertility Benefits
    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…
  15. Treas. Reg. § 54.4975-7(a) — Other statutory exemptions.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) [Reserved]
  16. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
  17. 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…
  18. 29 C.F.R. § 2530.200b-5 — Seasonal industries. [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    Seasonal industries. [Reserved]
  19. 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…
  20. PLR 200934012 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
    IRCPrivate Letter RulingsAug 21, 2009
    …ore the taxable year as has not previously been used under paragraph (2) or this paragraph. Section 457(c) of the Code provides that the maximum amount of compensation of any one individual that may be deferred under section 457(a) may not exceed the applicable d ollar amount under section 457(b)(2)(A) (which was $15,5…