The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1992 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Common terms and phrases
accrued benefit actual deferral actuarial actuarial present value aggregate amendment amount annuity contract apply assets average annual compensation benefit percentage butions cash or deferred collective bargaining commencing contri December 31 deductible deferred arrangement defined benefit plan defined contribution plan described in section determined distribution early retirement effective date efit elective contributions employ employee benefit employee's employer contributions Example excess contribution form of benefit former employees fresh-start date graph gross income highly compensated employees individual retirement account limit matching contributions ment nonforfeitable normal retirement age offset optional form owner-employee participant pensation percentage test permitted disparity plan provides plan satisfies plan year compensation plan years beginning ployee ployee's prior purposes of section QJSA quirements requirements of section respect safe harbor satisfies section satisfy the requirements social security spect subparagraph sum distribution taken into account taxable taxable wage termination tion trade or business treated tributions trust vesting
Popular passages
Page 419 - In other property, (1) out of Its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
Page 16 - ... if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries...
Page 60 - A decision by the Tax Court of the United States, or a judgment, decree, or other order by any court of competent jurisdiction, which has become final; (b...
Page 401 - TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN.
Page 443 - ... in the same manner and to the same extent as if such contributions were made to a trust described in section 401(a) which is exempt from tax under section 501(a).
Page 29 - ... effect, if all provisions of the plan which are necessary to satisfy such requirements are in effect by the end of such period and have been made effective for all purposes with respect to the whole of such period.
Page 410 - In the taxable year when paid, if the contributions are paid into a pension trust, and if such taxable year ends within or with a taxable year of the trust...
Page 375 - Such contribution is to be applied by the trustee for the purchase of annuity contracts for the benefit of such employee...
Page 18 - Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.
Page 430 - If there is no plan but a method of employer contributions or compensation has the effect of a stock bonus, pension, profit-sharing, or annuity plan, or similar plan deferring the receipt of compensation, this paragraph shall apply as if there were such a plan.