Treasury Regulations (26 C.F.R.)
26 CFR § 1.402(g)-0
Limitation on exclusion for elective deferrals, table of contents.
This section contains the captions that appear in § 1.402(g)-1.
(a) In general.
(b) Elective deferrals.
(c) Certain one-time irrevocable elections.
(d) Applicable limit.
(1) In general.
(2) Special adjustment for elective deferrals with respect to a section 403(b) annuity contract.
(3) Special adjustment for elective deferrals with respect to a section 403(b) annuity contract for certain long-term employees.
(4) Example.
(e) Treatment of excess deferrals.
(1) Plan qualification.
(i) Effect of excess deferrals.
(ii) Treatment of excess deferrals as employer contributions.
(iii) Definition of excess deferrals.
(2) Correction of excess deferrals after the taxable year.
(3) Correction of excess deferrals during taxable year.
(4) Plan provisions.
(5) Income allocable to excess deferrals.
(i) General rule.
(ii) Method of allocating income.
(iii) Alternative method of allocating income.
(iv) Safe harbor method of allocating gap period income.
(6) Coordination with distribution or recharacterization of excess contributions.
(7) No employee or spousal consent required.
(8) Tax treatment.
(i) Corrective distributions on or before April 15 after close of taxable year.
(ii) Special rule for 1987 and 1988 excess deferrals.
(iii) Distributions of excess deferrals after correction period.
(9) No reduction of required minimum distribution.
(10) Partial correction.
(11) Examples.
(f) Community property laws.
(g) Effective date.
(1) In general.
(2) Deferrals under collective bargaining agreements.
(3) Transition rule.
(4) Partnership cash or deferred arrangements.
[T.D. 8357, 56 FR 40545, Aug. 15, 1991]
Source: view the official text
In this part (40 sections)
- 1.401(l)-1 · Permitted disparity in employer-provided contributions or…
- 1.401(l)-2 · Permitted disparity for defined contribution plans.
- 1.401(l)-3 · Permitted disparity for defined benefit plans.
- 1.401(l)-4 · Special rules for railroad plans.
- 1.401(l)-5 · Overall permitted disparity limits.
- 1.401(l)-6 · Effective dates and transition rules.
- 1.401(m)-0 · Table of contents.
- 1.401(m)-1 · Employee contributions and matching contributions.
- 1.401(m)-2 · ACP test.
- 1.401(m)-3 · Safe harbor requirements.
- 1.401(m)-4 · Special rules for mergers, acquisitions and similar…
- 1.401(m)-5 · Definitions.
- 1.402(a)-1 · Taxability of beneficiary under a trust which meets the…
- 1.402(a)(5)-1T · Rollovers of partial distributions from qualified…
- 1.402(b)-1 · Treatment of beneficiary of a trust not exempt under…
- 1.402(c)-1 · Taxability of beneficiary of certain foreign situs trusts.
- 1.402(c)-2 · Eligible rollover distributions.
- 1.402(d)-1 · Effect of section 402(d).
- 1.402(e)-1 · [Reserved]
- 1.402(f)-1 · Required explanation of eligible rollover distributions;…
- 1.402(g)-0 · Limitation on exclusion for elective deferrals, table of…
- 1.402(g)-1 · Limitation on exclusion for elective deferrals.
- 1.402(g)-2 · Increased limit for catch-up contributions.
- 1.402(g)(3)-1 · Employer contributions to purchase a section 403(b)…
- 1.402A-1 · Designated Roth Accounts.
- 1.402A-2 · Reporting and recordkeeping requirements with respect to…
- 1.403(a)-1 · Taxability of beneficiary under a qualified annuity plan.
- 1.403(a)-2 · Capital gains treatment for certain distributions.
- 1.403(b)-0 · Taxability under an annuity purchased by a section…
- 1.403(b)-1 · General overview of taxability under an annuity contract…
- 1.403(b)-2 · Definitions.
- 1.403(b)-3 · Exclusion for contributions to purchase section 403(b)…
- 1.403(b)-4 · Contribution limitations.
- 1.403(b)-5 · Nondiscrimination rules.
- 1.403(b)-6 · Timing of distributions and benefits.
- 1.403(b)-7 · Taxation of distributions and benefits.
- 1.403(b)-8 · Funding.
- 1.403(b)-9 · Special rules for church plans.
- 1.403(b)-10 · Miscellaneous provisions.
- 1.403(b)-11 · Applicable dates.