deferral

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deferral

Waiting for quiet on the Ethernet.
References in periodicals archive ?
401(k) plan uses the current-year testing method for actual deferral percentage (ADP) and actual contribution percentage (ACP) testing, it may be incorporated into a safe-harbor plan as late as 30 days before the end of the plan year.
Participants who bumped up their deferral after completing Milestones increased it at a rate of 56 percent (from 7.
In general, the amount of elective deferrals in excess of an applicable limit is determined as of the end of the plan year, by comparing the total elective deferrals for the plan year with the applicable limit for the plan year.
There is no reporting requirement where deferrals benefit a person for whom a form 1099-MISC or a form W-2 does not have to be filed, do not exceed $600 for an individual participant or are not reasonably ascertainable.
All employer matching contributions and nonelective contributions that are used to satisfy the safe harbor rules must be nonforfeitable and subject to the restrictions on withdrawals and distributions that apply to an employee's elective deferrals under a 401(k) plan.
For a plan that uses corrective distributions of excess contributions to cure a failed ADP test, the regulations permit plans to allow highly compensated employees to elect whether excess contributions are attributable to designated Roth contributions or to pretax elective deferrals.
Under the new law, the additional amount of elective contributions is the lesser of the (1) "applicable dollar amount" or (2) participant's compensation for the year, reduced by any other elective deferrals for the year.
Like the case of restricted stock, the United States is considerably more lenient than the rest of the world in permitting tax deferral in cases where compensation is paid in the future for services that are performed currently.
The increase in the dollar amount of deferrals was mainly due to a Thrift with large exposure to TruPS ($235 million in 20 CDOs) deferring on its interest obligations.
A plan can also provide for special dispensations for subsequent deferrals in circumstances when timely distribution would create hardship for the service recipient or the service provider, such as payments that would:
The amount deferred must be included in the summary compensation table (salary deferrals in column c, bonus deferrals in column d).
409A treats almost every compensation deferral arrangement as a nonqualified deferred compensation plan, unless it is specifically excluded.