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Go to Treas. Reg. § 35.3405-1T (not yet in the library — opens the official source)
71 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 85 FR 31714 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
    IRCProposed Rules (FR)Proposed May 27, 2020
    added to read as follows: § 31.3405(a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. (a) The following questions and answers relate to Federal income tax withholding on periodic payments under section 3405(a), as amended by section 11041(c)(2)(G) of the …
  2. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCProposed Rules (FR)Proposed May 31, 2019
    bution. Under section 3405(b)(2), an individual generally may elect not to have section 3405(b)(1) apply with respect to any nonperiodic distribution. Section 3405(e)(2) defines a periodic payment as a designated distribution that is an annuity or similar periodic payment. Section 3405(e)(3) defines a nonperiodic distr…
  3. 89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCFinal Rules (FR)Oct 21, 2024
    bution. Under section 3405(b)(2), an individual generally may elect not to have section 3405(b)(1) apply with respect to any nonperiodic distribution. Section 3405(e)(2) defines a periodic payment as a designated distribution that is an annuity or similar periodic payment. Section 3405(e)(3) defines a nonperiodic distr…
  4. 85 FR 61813 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
    IRCFinal Rules (FR)Oct 1, 2020
    iable in amount. 2. Withholding on Periodic Payments Section 3405(a) requires the payor of any periodic payment to withhold from ( printed page 61814) the payment as if the payment were wages paid by an employer to an employee, unless an individual has elected under section 3405(a)(2) not to have withholding apply, sub…
  5. Treas. Reg. § 31.3405(c)-1 — Withholding on eligible rollover distributions; questions and answers..
    IRCRegulationsSep 17, 2024
    …ve date appears in § 1.403(b)-2T of this chapter (as it appeared in the April 1, 1995 edition of 26 CFR part 1).(2) Regulatory effective date. This section applies to eligible rollover distributions made on or after October 19, 1995. For eligible rollover distributions made on or after January 1, 1993 and before Octobe…
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. Treas. Reg. § 31.3405(a)-1(a) — Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
    IRCRegulationsOct 1, 2020
    …answers in this section relate to Federal income tax withholding on periodic payments under section 3405(a), as amended by section 11041(c)(2)(G) of the Tax Cuts and Jobs Act (Pub. L. 115-97, 131 Stat. 2054 (2017)). The withholding rules of section 3405(a) do not apply to periodic payments that are eligible rollover di…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  14. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PLR 201111016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsMar 18, 2011
    …efined as a contribution in excess of the maximum amount that may be contributed to an IRA. Section 3405 of the Code requires the payor of a "designated distribution," within the meaning of section 3405( e)( 1), to withhold certain amounts from such distributions. In general, absent an election under section 3405(b)(2)…
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]