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. § 402A (not yet in the library — opens the official source)
80 documents · 0.61sAllIRCERISAPBGCJoint Board
  1. PLR 201819007 — Deemed IRAs Under Qualified Employer Plans
    IRCPrivate Letter RulingsMay 11, 2018
    …ecti on 457(g) for the exclusive benefit of the participants and their beneficiaries. Under section 402A(a), applicable retirement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compens ation plans are applicable retirement plans. Section 402A(a)…
  2. 131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner
    IRCCourt RulingsSep 10, 2008related by meaning
    ven such regulations is well known. See, e.g., Chevron U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837 (1984); Swallows Holdino, Ltd. v. Commissioner, 515 F.3d 162 (3d Cir. 2008), vacating 126 T.C. 96 (2006). The delegation Congress made to the Secretary in section 404(k)(5) (A), however, is particularly …
  3. PLR 202631003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 31, 2026
    … remain in effect until the participant revokes or alters the terms of the agreement. Under section 402A(a) , applicable retirement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Section 402A(a)…
  4. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
    persede the guidance in Notice 87-7 for payors of designated distributions with respect to their duty to withhold under sections 3405(a)(1) or (b)(1). A. Payees With a Military or Diplomatic Post Office Address For purposes of section 3405(e)(13)(A), the proposed regulation treats an APO, FPO, or DPO address as an addr…
  5. PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 24, 2026
    … remain in effect until the participant revokes or alters the terms of the agreement. Under section 402A(a) , applicable retirement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Section 402A(a)…
  6. PLR 202017017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsApr 24, 2020
    … remain in effect until the participant revokes or alters the terms of the agreement. Under section 402A(a), applicable retirement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Section 402A(a)(…
  7. T.C. Memo. 1998-13 — Francisco A. Murillo v. Commissioner
    IRCCourt RulingsJan 12, 1998related by meaning
    tely $1,026,855 in U. S. currency deposited into various bank accounts during the period January 19, 1988, through August 23, 1989, in violation of 31 U.S.C. sections 5324(3) and 5322(a) (1988); and (3) 10 counts alleging violations of customs reporting requirements. On January 9, 1992, petitioner entered into a plea a…
  8. PLR 201930009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 26, 2019
    … remain in effect until the participant revokes or alters the terms of the agreement. Under section 402A(a), applicable retirement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Section 402A(a)(…
  9. PLR 201908014 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsFeb 22, 2019
    … remain in effect until the participant revokes or alters the terms of the agreement. Under section 402A(a), applicable ret irement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Section 402A(a)…
  10. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    INCOME TAX Rev. Rul. 2006-7 Rev. Rul. 2006-7 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2006. T.D. 9238 T.D. 9238 Temporary and proposed regul…
  11. PLR 201822004 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJun 1, 2018
    … remain in effect until the participant revokes or alters the terms of the agreement. Under section 402A(a), applicable retirement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Section 402A(a)(…
  12. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    U.S.C. 1108), 112 Stat. 2061; 25 U.S.C. 1647b. 2. Section 890.114 is amended by revising paragraph (a) to read as follows: § 890.114 Surprise billing. (a) A carrier must comply with requirements described in 26 CFR 54.9816-3, 54.9816-3T through 54.9816-6T, 54.9816-6A, 54.9816-6, 54.9816-8T, 54.9816-8, 54.9817-1T, 54.98…
  13. 89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
    IRCFinal Rules (FR)Apr 3, 2024
    …hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2020/​08/​04/​fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
  14. PLR 201731009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsAug 4, 2017
    … remain in effect until the participant revokes or alters the terms of the agreement. Under section 402A(a) of the Code, applicable retirement p lans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Sec…
  15. Treas. Reg. § 1.72-2(a)(3)(iii) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (a)(3)(iii) (iii) If any amount which is taxable under section 72 by reason of section 402 or 403 is actually distributed or made available to any person under an employees' trust or plan (other than the Civil Service Retirement Act, 5 U.S.C. ch. 14) before October 20, 1960, section 72 shall, notwithstanding any other …
  16. PLR 201636018 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsSep 2, 2016
    … exclusive benefit of participants and beneficiaries as described in section 457(g). U nder section 402A(a) of the Code , applicable retirement plans may include a qualified Roth contribution program. Section 402A(e)(1) provides that eligible governmental deferred compensation plans are applicable retirement plans. Sec…
  17. 101 T.C. 215; 101 T.C. No. 15 — Clark v. Comm'r
    IRCCourt RulingsSep 14, 1993related by meaning
    nternal Revenue Code of 1986 (as amended by subsection (a) [of this Act]) that the distribution be received after attaining age 591/2 shall not apply. (C) Lump Sum Distributions to Which Paragraph Applies. — This paragraph shall apply to any lump sum distribution if— (i) such lump sum distribution is received by an ind…
  18. I.R.C. § 501(c)(18)(D)(iv) — Exemption from tax on corporations, certain trusts, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(18)(D)(iv) (iv) the requirements of section 401(a)(30) are met. (c)(19) (19) A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization— [(20) Repealed. Pub. L. 113–295, div. A, title II,…
  19. T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am…
    IRCTreasury DecisionsAug 28, 2006related by meaning
    INCOME TAX Rev. Rul. 2006-41 Rev. Rul. 2006-41 LIFO; price indexes; department stores. The June 2006 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with referenc…
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]