-xi- Code §457. Deferred compensation plans of state and local governments and tax-­exempt organizations.. .................676 Reg. §1.457–­1. General overviews of section 457.. ........................................................................................................679 Proposed Reg. §1.457–­1. General overview of section 457.................................................................................679 Reg. §1.457–­2. Definitions.................................................................................................................................................679 Proposed Reg. §1.457–­2. Definitions......................................................................................................................680 Reg. §1.457–­3. General introduction to eligible plans...................................................................................................680 Reg. §1.457–­4. Annual deferrals, deferral limitations, and deferral agreements under eligible plans....................681 Proposed Reg. §1.457–­4. Annual deferrals, deferral limitations, and deferral agreements under eligible plans.. .......................................................................................................................685 Reg. §1.457–­5. Individual limitation for combined annual deferrals under multiple eligible plans.. ......................686 Reg. §1.457–­6. Timing of distributions under eligible plans.........................................................................................686 Proposed Reg. §1.457–­6. Timing of distributions under eligible plans..............................................................688 Reg. §1.457–­7. Taxation of distributions under eligible plans......................................................................................688 Proposed Reg. §1.457–­7. Taxation of distributions under eligible plans...........................................................690 Reg. §1.457–­8. Funding rules for eligible plans..............................................................................................................690 Reg. §1.457–­9. Effect on eligible plans when not administered in accordance with eligibility requirements.. .....691 Proposed Reg. §1.457–­9. Effect on eligible plans when not administered in accordance with eligibility requirements.. .............................................................................................................................691 Reg. §1.457–­10. Miscellaneous provisions......................................................................................................................691 Proposed Reg. §1.457–­10. Miscellaneous provisions...........................................................................................694 Reg. §1.457–­11. Tax treatment of participants if plan is not an eligible plan.............................................................694 Proposed Reg. §1.457–­11. Exclusions and exceptions for certain plans.. ........................................................695 Reg. §1.457–­12. Effective dates........................................................................................................................................697 Proposed Reg. §1.457–­12. Tax treatment of participants if plan is not an eligible plan..................................698 Proposed Reg. §1.457–­13. Applicability dates.. ....................................................................................................704 Code §457A. Nonqualified deferred compensation from certain tax indifferent parties..................................................705 Subpart C. Taxable Year for Which Deductions Are Taken Code §461. General rule for taxable year of deduction.........................................................................................................705 Reg. §1.461-­1. General rule for taxable year of deduction.. .........................................................................................708 Subchapter F. Exempt Organizations Part I. General Rule Code §501. Exemption from tax on corporations, certain trusts, etc.. ...............................................................................713 Reg. §1.501(a)-­1. Exemption from taxation.. ................................................................................................................723 Reg. §1.501(c)(3)-­1. Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.. ..............................................................................................................................723 Reg. §1.501(c)(9)-­1. Voluntary employees’ beneficiary associations, in general.....................................................729 Reg. §1.501(c)(9)-­2. Membership in a voluntary employees’ beneficiary association employees voluntary association of employees.. ....................................................................................................729 Proposed Reg. §1.501(c)(9)–­2. Membership in a voluntary employees’ beneficiary association employees voluntary association of employees. .......................................................................732 Reg. §1.501(c)(9)-­3. Voluntary employees’ beneficiary associations life, sick, accident, or other benefits........732 Reg. §1.501(c)(9)-­4. Voluntary employees’ beneficiary associations inurement.. ..................................................733 Reg. §1.501(c)(9)-­5. Voluntary employees’ beneficiary associations recordkeeping requirements.....................734 Reg. §1.501(c)(9)-­6. Voluntary employees’ beneficiary associations benefits includible in gross income.. .......734 Reg. §1.501(c)(9)-­7. Voluntary employees’ beneficiary associations section 3(4) of ERISA.. ..............................734 Reg. §1.501(c)(9)-­8. Voluntary employees’ beneficiary associations effective date.. ............................................734 Reg. §1.501(c)(17)-­1. Supplemental unemployment benefit trusts...........................................................................735 Proposed Reg. §1.501(c)(17)-­1. Supplemental unemployment benefit trusts................................................735 Reg. §1.501(c)(17)-­2. General rules...............................................................................................................................736 Reg. §1.501(c)(17)-­3. Relation to other sections of the Code....................................................................................737 Reg. §1.501(c)(18)-­1. Certain funded pension trusts.. ................................................................................................737 Proposed Reg. §1.501(c)(18)-­1. Certain funded pension trusts.. .....................................................................738 Code §505. Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)...............738
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