Under Section 409A, this would be considered a deferral
and subject to the new rules.
30) Exclusion is supported by the statutory premise that section 409A only captures vested deferrals
of compensation "not previously included in gross income," (31) and contributions to these plans are, at worst, being taxed simultaneously.
Shifting the homeowners program to a deferral
was a recommendation generated by the governor's California Performance Review, which said the program established in 1967 ``is no longer needed for homeowners because Proposition 13 reduced and stabilized property taxes.
1) separation from service (six months after separation from service for key employees of publicly traded companies); (2) disability (as narrowly defined in the statute); (3) death; (4) a specified time (or fixed schedule) specified under the arrangement as of the date of deferral
, but not an event; (5) a change in the ownership or effective control of the corporation or in the ownership of a substantial portion of the assets of the corporation (to the extent provided by the Treasury); or (6) the occurrence of an unforeseeable emergency (as narrowly defined in the statute).
Asked if she would feel comfortable receiving blood donated without the current deferrals
, she says she would.
section] 457(b): "Eligible for tax deferral
without substantial risk of forfeiture.
Applicable Criteria and Related Research: Fitch Bank TruPS CDO Default and Deferral
Tables (As of August 2012)
6] The total donor deferral
was categorized into temporary and permanent deferrals
for optimizing donor recruitment and retention in the long run.
As Congress considers tax reform next year, it is critical that policymakers understand the true nature of the benefits that retirement savers get from tax deferral
not based on the employee's elective deferral
contributions), they must equal at least 3% of the employee's compensation.
Thus, in addition to salary and bonus deferrals
arrangements, nonqualified deferred compensation plans under section 409A will seemingly include supplemental executive retirement plans (SERPs); phantom stock plans; restricted stock units; stock appreciation rights; (1) discounted stock options; and section 457(f) "ineligible" deferred compensation plans of tax-exempt organizations and state and municipal governmental units.
Under the old law, for 2001, $10,500 is the maximum annual amount of elective deferrals
that an individual may make to a: