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For example, assume a participant in a 457(f) plan elects to defer $10,000 of her 1993 compensation.
* Enabling service providers to preserve the right to defer taxation on compensation for earned services, while avoiding unintentional premature recognition of taxable income before such payments;
In most cases in 1992, you may defer up to $8,728 to a 401(k).
After you determine (or estimate) the lowest tax, your payment strategy should defer any cash outflows as long as possible without incurring interest or penalties for late payment.
The effect of reducing the tax basis of the property is that the owner will defer the DOI Income until he sells the property.
The Committee is aware of the popular use of deferred compensation arrangements by executives to defer current taxation of substantial amounts of income.
When 401 (k) plans were introduced in 1984, most executives took full advantage of the opportunity to defer current income (then taxed at marginal rates of over 50%) into the future, usually until retirement, when tax rates were expected to be much lower.
Specifically, to defer taxation to the employee of the promised but unpaid sums, a nonqualified deferred compensation plan must comply with the separate but related tax doctrines of constructive receipt and economic benefit.
Plan participants are able to defer income recognition while attaining some assurance that funds will be available to make the promised payments.
It also decided to defer the effective date until 1992, on the basis that a one-year period is not sufficient time to consider requests for amendment, allow due process for any changes that might result, and still allow companies time to implement the standard.
On the definition of deferred compensation, Notice 2005-1 provided an important carve-out for so-called "short-term deferrals." If a plan requires that amounts be paid within 2 1/2 months after the end of the tax year in which they become vested, it does not "defer compensation" for Sec.
Under prior law, T arguably would have been required to defer any loss realized on the put option to the extent of any unrecognized gain in his X stock position (both Blocks 1 and 2).