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Go to Treas. Reg. § 39.451 (not yet in the library — opens the official source)
105 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2550.412-1(d) — Temporary bonding requirements.
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) The requirements of this temporary regulation, as set forth in paragraphs (a) through (c) of this section, shall remain in effect pending the issuance of permanent regulations by the Secretary.
  2. 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…
  3. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  4. 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…
  5. ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.
  6. 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…
  7. 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…
  8. 29 C.F.R. § 4000.13(b) — What methods of issuance may I use?
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Electronic safe-harbor method. Section 4000.14 provides a safe-harbor method for meeting the requirements of paragraph (a) of this section when providing an issuance using electronic media.
  9. 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…
  10. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
  11. 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…
  12. 29 C.F.R. § 4000.14(a) — What is the safe-harbor method for providing an issuance by electronic media?
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) In general. Except as otherwise provided by applicable law, rule or regulation, you satisfy the requirements of § 4000.13 if you follow the methods described at paragraph (b) of this section when providing an issuance by electronic media to any person described in paragraph (c) or (d) of this section.
  13. 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…
  14. 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…
  15. 29 C.F.R. § 2570.95 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
  16. 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…
  17. 29 C.F.R. § 4907.102 — Application.
    PBGCRegulationsJan 1, 2017related by meaning
    This part applies to all programs or activities conducted by the agency.
  18. 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…
  19. 29 C.F.R. § 4233.3(c) — Application filing requirements.
    PBGCRegulationsSep 15, 2025related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
  20. 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…