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Coordination with withholding on designated distributions under section 3405

This subsection shall not apply to any amount which is a designated distribution (within the meaning of section 3405(e)(1)).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/o.yaml

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Rules

sick_pay_request_effective_wait_days

Parameter

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_effective_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              payments made more than 7 days after the date on which such request is furnished to
              the payor
  versions:
    - effective_from: '0001-01-01'
      formula: '7'

supplemental_unemployment_compensation_benefit_amount

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit_amount
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if
        amount_paid_to_employee_pursuant_to_employer_party_plan_because_of_qualifying_involuntary_separation:
        supplemental_unemployment_compensation_benefit_includible_in_employee_gross_income_amount
        else: 0

supplemental_unemployment_compensation_benefit

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: supplemental_unemployment_compensation_benefit_amount > 0

annuity

Derived

source: 26 USC 3402(o)(2)(B)

- name: annuity
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: amount_paid_to_individual_as_pension_or_annuity

sick_pay

Derived

source: 26 USC 3402(o)(2)(C)

- name: sick_pay
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        amount_paid_to_employee_pursuant_to_plan_to_which_employer_is_party

        and
        payment_is_remuneration_or_in_lieu_for_temporary_absence_due_to_sickness_or_personal_injuries

sick_pay_not_constituting_wages

Derived

source: 26 USC 3402(o)(1)(C)

- name: sick_pay_not_constituting_wages
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay
        and sick_pay_does_not_constitute_wages_determined_without_regard_to_subsection

withholding_request_form_requirements_satisfied

Derived

source: 26 USC 3402(o)(4)(A)-(B)

- name: withholding_request_form_requirements_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(A)-(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        request_made_by_payee_in_writing_to_person_making_payments
        and request_contains_payee_social_security_number
        and request_specifies_amount_to_deduct_from_each_full_payment

sick_pay_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/o#sick_pay_request_effective_wait_days
            output: sick_pay_request_effective_wait_days
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        days_after_sick_pay_request_furnished_to_payor > sick_pay_request_effective_wait_days
        or payor_elects_request_effective_earlier_than_default

annuity_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(ii)

- name: annuity_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_request_effective_time_prescribed_by_secretary_has_arrived
        or payor_elects_request_effective_earlier_than_default

sick_pay_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(C), (4)

- name: sick_pay_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay_not_constituting_wages
        and withholding_request_form_requirements_satisfied
        and sick_pay_request_timing_satisfied

annuity_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(B), (4)

- name: annuity_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(B), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity
        and withholding_request_form_requirements_satisfied
        and annuity_request_timing_satisfied

annuity_or_sick_pay_withholding_request_applies_to_payment

Derived

source: 26 USC 3402(o)(3)

- name: annuity_or_sick_pay_withholding_request_applies_to_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment

request_specified_amount_satisfies_regulatory_minimum

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_amount_satisfies_regulatory_minimum
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        specified_withholding_amount_in_request >=
        minimum_withholding_amount_under_secretary_regulations

request_specified_withholding_amount_for_payment

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_withholding_amount_for_payment
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if annuity_or_sick_pay_withholding_request_applies_to_payment and
        request_specified_amount_satisfies_regulatory_minimum:
          if payment_is_greater_or_less_than_full_payment:
            specified_withholding_amount_in_request * (payment_amount / full_payment_amount)
          else:
            specified_withholding_amount_in_request
        else:
          0

collective_bargaining_sick_pay_special_rule_applies

Derived

source: 26 USC 3402(o)(5)

- name: collective_bargaining_sick_pay_special_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        sick_pay_not_constituting_wages

        and
        sick_pay_paid_pursuant_to_collective_bargaining_agreement_between_employee_representatives_and_one_or_more_employers

        and
        collective_bargaining_agreement_specifies_paragraph_applies_and_determines_withholding_amount

        and individual_social_security_number_furnished_to_payor

        and payor_furnished_information_needed_for_collective_bargaining_sick_pay_withholding

subsection_o_payment_category_before_designated_distribution_coordination

Derived

source: 26 USC 3402(o)

- name: subsection_o_payment_category_before_designated_distribution_coordination
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        supplemental_unemployment_compensation_benefit
        or annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment
        or collective_bargaining_sick_pay_special_rule_applies

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3405 (e)(1)inferredUS Federal › Statutes › Title 26 › § 3405 › (e)(1)

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us/statute/26/3402/o/6 — Coordination with withholding on designated distributions under section 3405 · Axiom

Coordination with withholding on designated distributions under section 3405

Official source

This subsection shall not apply to any amount which is a designated distribution (within the meaning of section 3405(e)(1)).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/o.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3402/o; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

sick_pay_request_effective_wait_days

Parameter

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_effective_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              payments made more than 7 days after the date on which such request is furnished to
              the payor
  versions:
    - effective_from: '0001-01-01'
      formula: '7'

supplemental_unemployment_compensation_benefit_amount

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit_amount
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if
        amount_paid_to_employee_pursuant_to_employer_party_plan_because_of_qualifying_involuntary_separation:
        supplemental_unemployment_compensation_benefit_includible_in_employee_gross_income_amount
        else: 0

supplemental_unemployment_compensation_benefit

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: supplemental_unemployment_compensation_benefit_amount > 0

annuity

Derived

source: 26 USC 3402(o)(2)(B)

- name: annuity
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: amount_paid_to_individual_as_pension_or_annuity

sick_pay

Derived

source: 26 USC 3402(o)(2)(C)

- name: sick_pay
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        amount_paid_to_employee_pursuant_to_plan_to_which_employer_is_party

        and
        payment_is_remuneration_or_in_lieu_for_temporary_absence_due_to_sickness_or_personal_injuries

sick_pay_not_constituting_wages

Derived

source: 26 USC 3402(o)(1)(C)

- name: sick_pay_not_constituting_wages
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay
        and sick_pay_does_not_constitute_wages_determined_without_regard_to_subsection

withholding_request_form_requirements_satisfied

Derived

source: 26 USC 3402(o)(4)(A)-(B)

- name: withholding_request_form_requirements_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(A)-(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        request_made_by_payee_in_writing_to_person_making_payments
        and request_contains_payee_social_security_number
        and request_specifies_amount_to_deduct_from_each_full_payment

sick_pay_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/o#sick_pay_request_effective_wait_days
            output: sick_pay_request_effective_wait_days
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        days_after_sick_pay_request_furnished_to_payor > sick_pay_request_effective_wait_days
        or payor_elects_request_effective_earlier_than_default

annuity_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(ii)

- name: annuity_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_request_effective_time_prescribed_by_secretary_has_arrived
        or payor_elects_request_effective_earlier_than_default

sick_pay_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(C), (4)

- name: sick_pay_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay_not_constituting_wages
        and withholding_request_form_requirements_satisfied
        and sick_pay_request_timing_satisfied

annuity_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(B), (4)

- name: annuity_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(B), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity
        and withholding_request_form_requirements_satisfied
        and annuity_request_timing_satisfied

annuity_or_sick_pay_withholding_request_applies_to_payment

Derived

source: 26 USC 3402(o)(3)

- name: annuity_or_sick_pay_withholding_request_applies_to_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment

request_specified_amount_satisfies_regulatory_minimum

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_amount_satisfies_regulatory_minimum
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        specified_withholding_amount_in_request >=
        minimum_withholding_amount_under_secretary_regulations

request_specified_withholding_amount_for_payment

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_withholding_amount_for_payment
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if annuity_or_sick_pay_withholding_request_applies_to_payment and
        request_specified_amount_satisfies_regulatory_minimum:
          if payment_is_greater_or_less_than_full_payment:
            specified_withholding_amount_in_request * (payment_amount / full_payment_amount)
          else:
            specified_withholding_amount_in_request
        else:
          0

collective_bargaining_sick_pay_special_rule_applies

Derived

source: 26 USC 3402(o)(5)

- name: collective_bargaining_sick_pay_special_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        sick_pay_not_constituting_wages

        and
        sick_pay_paid_pursuant_to_collective_bargaining_agreement_between_employee_representatives_and_one_or_more_employers

        and
        collective_bargaining_agreement_specifies_paragraph_applies_and_determines_withholding_amount

        and individual_social_security_number_furnished_to_payor

        and payor_furnished_information_needed_for_collective_bargaining_sick_pay_withholding

subsection_o_payment_category_before_designated_distribution_coordination

Derived

source: 26 USC 3402(o)

- name: subsection_o_payment_category_before_designated_distribution_coordination
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        supplemental_unemployment_compensation_benefit
        or annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment
        or collective_bargaining_sick_pay_special_rule_applies

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3405 (e)(1)inferredUS Federal › Statutes › Title 26 › § 3405 › (e)(1)