Treasury Regulations (26 C.F.R.)
26 CFR § 1.457-12
Effective dates.
# (a) General effective date.
Except as otherwise provided in this section, §§ 1.457-1 through 1.457-11 apply for taxable years beginning after December 31, 2001.
# (b) Transition period for eligible plans to comply with EGTRRA.
For taxable years beginning after December 31, 2001, and before January 1, 2004, a plan does not fail to be an eligible plan as a result of requirements imposed by the Economic Growth and Tax Relief Reconciliation Act of 2001 (115 Stat. 385) (EGTRRA) (Public Law 107-16) June 7, 2001, if it is operated in accordance with a reasonable, good faith interpretation of EGTRRA.
# (c) Special rule for distributions from rollover accounts.
The last sentence of § 1.457-6(a) (relating to distributions of amounts held in a separate account for eligible rollover distributions) applies for taxable years beginning after December 31, 2003.
# (d) Special rule for options.
Section 1.457-11(d) does not apply with respect to an option without a readily ascertainable fair market value (within the meaning of section 83(e)(3)) that was granted on or before May 8, 2002.
# (e) Special rule for qualified domestic relations orders.
Section 1.457-10(c) (relating to qualified domestic relations orders) applies for transfers, distributions, and payments made after December 31, 2001.
[T.D. 9075, 68 FR 41240, July 11, 2003]
Source: view the official text
In this part (40 sections)
- 1.455-5 · Definitions and other rules.
- 1.455-6 · Time and manner of making election.
- 1.456-1 · Treatment of prepaid dues income.
- 1.456-2 · Scope of election under section 456.
- 1.456-3 · Method of allocation.
- 1.456-4 · Cessation of liability or existence.
- 1.456-5 · Definitions and other rules.
- 1.456-6 · Time and manner of making election.
- 1.456-7 · Transitional rule.
- 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…
- 1.457-5 · Individual limitation for combined annual deferrals under…
- 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…
- 1.457-10 · Miscellaneous provisions.
- 1.457-11 · Tax treatment of participants if plan is not an eligible…
- 1.457-12 · Effective dates.
- 1.458-1 · Exclusion for certain returned magazines, paperbacks, or…
- 1.458-2 · Manner of and time for making election.
- 1.460-0 · Outline of regulations under section 460.
- 1.460-1 · Long-term contracts.
- 1.460-2 · Long-term manufacturing contracts.
- 1.460-3 · Long-term construction contracts.
- 1.460-4 · Methods of accounting for long-term contracts.
- 1.460-5 · Cost allocation rules.
- 1.460-6 · Look-back method.
- 1.461-0 · Table of contents.
- 1.461-1 · General rule for taxable year of deduction.
- 1.461-2 · Contested liabilities.
- 1.461-3 · Prepaid interest. [Reserved]
- 1.461-4 · Economic performance.
- 1.461-5 · Recurring item exception.
- 1.461-6 · Economic performance when certain liabilities are assigned or…
- 1.465-1T · Aggregation of certain activities (temporary).
- 1.465-8 · General rules; interest other than that of a creditor.
- 1.465-20 · Treatment of amounts borrowed from certain persons and…