80 FR 57709 — Reliance Standards for Making Good Faith Determinations IRCFinal Rules (FR)Sep 25, 2015related by meaning
942(j)(3), and if the foundation reasonably relied in good faith on the written advice in accordance with the requirements of § 1.6664-4(c)(1) of this ( printed page 57716)
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…
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…
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 …
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
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…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
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…
ERISARegulationsJan 1, 2017related by meaning
(c) (c) -(f) [Reserved]
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…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
89 FR 32346 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
mended effective April 8, 2024 (29 CFR part 2570, subpart B (89 FR 4662 (January 24, 2024)).
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42.
17 CFR 240.10b-16.
Back to Citation [FR Doc. 2024-08068 Filed 4-24-24; 8:45 am]
BILLING CODE 4510-29-P
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…
IRCCode / StatuteJan 6, 2025related by meaning
(d)(13) (13) any transaction which is exempt from section 406 of such Act by reason of section 408(e) of such Act (or which would be so exempt if such section 406 applied to such transaction) or which is exempt from section 406 of such Act by reason of section 408(b)(12) of such Act;
(d)(14) (14) any transaction requir…
IRCRegulationsNov 22, 2024related by meaning
(f) (f) Rule of construction. Nothing in this section or § 54.9812-1 shall be construed to prevent the Secretary from acting within the scope of existing authorities to address violations of § 54.9812-1 or this section.
90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Sep 26, 2025related by meaning
…or, Pension Benefit Guaranty Corporation.
Footnotes
1.
90 FR 39320, 39322.
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2.
29 CFR 4041.21(b)(2).
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[FR Doc. 2025-18752 Filed 9-25-25; 8:45 am]
BILLING CODE 7709-02-P
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013related by meaning
-0
Table of contents.
* * * * *
§ 1.401(m)-3
Safe harbor requirements.
* * * * *
(h) Permissible reduction or suspension of safe harbor contributions. (1) General rule.
(i) Matching contributions.
(ii) Nonelective contributions.
(2) Supplemental notice.
* * * * *
Par. 5.
Section 1.401(m)-3 is amended by:
1. Revising th…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023related by meaning
mal end.
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5.
The proposed regulations would redesignate existing § 1.170A-16(d)(3)(viii) to § 1.170A-16(d)(3)(x).
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6. In other words, a charitable contribution of more than $500 but not more than $5,000, § 1.170A-16(c), a charitable contribution of more than $5,000, § 1.170A-16(d), or …
REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
graph (g)(2) is satisfied if each eligible employee is given a notice (in writing or such other form as prescribed by the Commissioner) that explains— (i) The consequences of the amendment which reduces or suspends future safe harbor contributions;
(ii) The procedures for changing their cash or deferred elections and, …
Rev. Rul. 2004-67 — Group or pooled trusts; participation; tax-exempt status, model language. This ruling provides that a governmental section 457(b) plan may invest in a second t… IRCRevenue RulingsJul 12, 2004
t funds an eligible governmental plan under § 457(b) may amend the trust agreement to include the model language below to reflect this revenue ruling: “Notwithstanding any contrary provision in the instrument governing the [NAME OF ELIGIBLE GOVERNMENTAL PLAN UNDER § 457(b)], the plan trustee may, unless restricted in w…