-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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