All IRC Regulations

12 results for "457"

Showing top 12 matches in Treasury Regulations.

§ 1.457-1
General overviews of section 457.
§ 1.457-2
Definitions.
§ 1.457-3
General introduction to eligible plans.
§ 1.457-4
Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
§ 1.457-5
Individual limitation for combined annual deferrals under multiple eligible plans
§ 1.457-6
Timing of distributions under eligible plans.
§ 1.457-7
Taxation of Distributions Under Eligible Plans.
§ 1.457-8
Funding rules for eligible plans.
§ 1.457-9
Effect on eligible plans when not administered in accordance with eligibility requirements.
§ 1.457-10
Miscellaneous provisions.
§ 1.457-11
Tax treatment of participants if plan is not an eligible plan.
§ 1.457-12
Effective dates.