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61. 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…
62. 29 C.F.R. § 2570.63 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
63. PLR 201930009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 26, 2019
    ly under section 415(k)(3) pursuant to the terms of such transferee plan. Section 457 provides rules for the deferral of compensation by an individual participating in an eligible deferred compensation plan as defined in section 457(b). Section 457(a)(1)(A) provides that in the case of a pa rticipant in an eligible gov…
64. Treas. Reg. § 1.404(e)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
65. PLR 201822004 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJun 1, 2018
    sted in a trust as described in section 457(g)(1) for the exclusive benefit of the participants and their beneficiaries. Each participant shall direct the inves tment of his or her benefit amount. Section 457 provides rules for the deferral of compensation by an individual participating in an eligible deferred compensa…
66. Treas. Reg. § 54.9816-3(b) — Definitions.
    IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
67. PLR 201545010 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsNov 6, 2015
    ant shall direct the investment of his or her benefit amount. Section 457 of the Code provides rules for the deferral of compensation by an individual participating in an eligible defe rred compensation plan as defined in section 457(b). Section 457(a)(1)(A) of the Code provides that in the case of a participant in an …
68. PLR 201434003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsAug 22, 2014
    …f a state, or any agency or instrumentality of a state or political subdivision of a state. Section 457( a)(1)(A) of the Code provides that in the case of a participant in an eligible governmental deferred compensation plan, any amount of compensation deferred under the plan and any income attributable to the amounts s…
69. 29 C.F.R. § 2530.200b-5 — Seasonal industries. [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    Seasonal industries. [Reserved]
70. PLR 200933003 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsAug 14, 2009
    …e for the employer may be participants and which meet the deferral limitations described in section 457(c); which meets the di stribution requirements described in section 457(d); which provides for deferral elections described in section 457(b)(4); and, in the case of a governmental plan, which requires the plan asset…
71. Treas. Reg. § 1.404(a)-9 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
72. PLR 199940015 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsOct 8, 1999
    …tion or other income is paid or otherwise made available to the participant 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 h…
73. Treas. Reg. § 1.401-3(e) — Requirements as to coverage.
    IRCRegulationsMar 14, 2019related by meaning
    (e) (e)
74. 29 C.F.R. § 2570.33(d) — Applications the Department will not ordinarily consider.
    ERISARegulationsApr 8, 2024related by meaning
    (d) (d) The Department will not engage a pre-submission applicant or its representative, whether through written correspondence or a conference, if the pre-submission applicant does not: (d)(1) (1) Identify and fully describe the exemption transaction; and (d)(2) (2) Set forth the prohibited transactions that the appli…
75. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989
    …n the case of qualified cash or deferred arrangements under sections 401(k) and 402(a)(8).) Section 457, enacted in 1978, provides special rules for State and local governmental plans which meet a series of detailed requirements (sec. 457(b)), under which deferred compensation is not includable in income until it “is p…
76. 29 C.F.R. § 2570.135 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
77. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
78. 29 C.F.R. § 2570.115 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
79. Treas. Reg. § 54.4975-7(a) — Other statutory exemptions.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) [Reserved]
80. 29 C.F.R. § 2570.165 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.