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…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
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…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
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…
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
…general applicability date.
Section 1.401(a)-21, as it appeared in the April 1, 2022, edition of 26 CFR part 1, applies for periods before the general applicability date in paragraph (g)(1) of this section.
Melanie R. Krause,
Acting Deputy Commissioner for Services and Enforcement.
Footnotes
1.
The 2006 final regulati…
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 section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
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
Seasonal industries. [Reserved]
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…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) [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…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
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…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
the period prescribed by section 6511 of the Code for filing a refund claim for the section 4081 tax paid with respect to the fuel.
Applicability Date The temporary regulations under § 48.6435-1T apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). The temporary regul…