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41. PLR 200518007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsMay 6, 2005related by meaning
    e the 15 th calendar day of the preceding month. Otherwise, an agreement filed after the 15 th day of a calendar month shall be effective on the first regular payday of the second following month; provided, however, that a new eligible participant may defer compensation payable in the calendar month during which he or …
42. Treas. Reg. § 1.430(f)-1(g) — Effect of prefunding balance and funding standard carryover balance.
    IRCRegulationsSep 9, 2016related by meaning
    2012, Sponsor S is deemed to elect to reduce the January 1, 2012, prefunding balance by $15,000 under section 436(f)(3). (ii) In accordance with paragraph (d)(1)(ii)(B) of this section, the deemed election to reduce the prefunding balance is deemed to occur on the first day of the plan year, and before the date of any …
43. PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 24, 2026related by meaning
    e Plan is a nonqualified deferred compensation plan and related trust adopted by Township T for the benefit of its employees and their b eneficiaries. Under the Plan, an employee may become a participant by executing a deferral agreement to defer compensation into the Plan. The deferral agreement may include a designat…