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Employer deferred compensation plan

The term “employer deferred compensation plan” means any pension, annuity, profit-sharing, or stock bonus plan or other plan deferring the receipt of compensation.

in view

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statutes/26/3405/e.yaml

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Rules

cash_in_lieu_of_fractional_shares_threshold

Parameter

source: 26 USC 3405(e)(8)

- name: cash_in_lieu_of_fractional_shares_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3405(e)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: cash (not in excess of $200) in lieu of financial shares
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

periodic_payment

Derived

source: 26 USC 3405(e)(2)

- name: periodic_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_section_3405_e_1
        and payment_is_annuity_or_similar_periodic_payment

nonperiodic_distribution

Derived

source: 26 USC 3405(e)(3)

- name: nonperiodic_distribution
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_section_3405_e_1
        and not periodic_payment

employer_deferred_compensation_plan

Derived

source: 26 USC 3405(e)(5)

- name: employer_deferred_compensation_plan
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_from_pension_annuity_profit_sharing_or_stock_bonus_plan
        or payment_from_other_plan_deferring_receipt_of_compensation

commercial_annuity

Derived

source: 26 USC 3405(e)(6)

- name: commercial_annuity
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        contract_is_annuity_endowment_or_life_insurance_contract
        and contract_issued_by_insurance_company_licensed_under_state_law

separate_arrangements_treated_separately

Derived

source: 26 USC 3405(e)(9)

- name: separate_arrangements_treated_separately
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payor_has_more_than_one_arrangement_under_which_designated_distributions_may_be_made_to_individual

periodic_payment_first_notice_timely

Derived

source: 26 USC 3405(e)(10)(B)(i)(I)

- name: periodic_payment_first_notice_timely
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(i)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: >-
              not earlier than 6 months before the first of such payments and not later than when
              making the first of such payments
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payor_transmits_periodic_payment_election_notice_not_earlier_than_six_months_before_first_payment

        and payor_transmits_periodic_payment_election_notice_not_later_than_first_payment

periodic_payment_first_payment_notice_required_when_not_previously_transmitted

Derived

source: 26 USC 3405(e)(10)(B)(i)(II)

- name: periodic_payment_first_payment_notice_required_when_not_previously_transmitted
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(i)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment_first_notice_not_transmitted_when_making_first_payment
        and payor_transmits_periodic_payment_election_notice_when_making_first_payment

annual_periodic_payment_election_and_revocation_notice

Derived

source: 26 USC 3405(e)(10)(B)(i)(III)

- name: annual_periodic_payment_election_and_revocation_notice
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(i)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: not less frequently than once each calendar year
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payor_transmits_notice_of_periodic_payment_election_and_revocation_rights_at_least_once_each_calendar_year

nonperiodic_distribution_election_notice

Derived

source: 26 USC 3405(e)(10)(B)(ii)

- name: nonperiodic_distribution_election_notice
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payor_transmits_nonperiodic_distribution_election_notice_at_time_of_distribution
        or payor_transmits_nonperiodic_distribution_election_notice_at_earlier_regulatory_time

withholding_includes_deduction

Derived

source: 26 USC 3405(e)(11)

- name: withholding_includes_deduction
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(11)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_action_is_withholding_withhold_or_withheld
        or payment_action_is_deducting_deduct_or_deducted

withholding_election_not_in_effect_due_to_tin_failure

Derived

source: 26 USC 3405(e)(12)

- name: withholding_election_not_in_effect_due_to_tin_failure
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(12)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payee_fails_to_furnish_tin_to_payor_in_required_manner
        or secretary_notifies_payor_before_payment_or_distribution_that_payee_tin_is_incorrect

subsection_a_four_not_apply_due_to_tin_failure

Derived

source: 26 USC 3405(e)(12)

- name: subsection_a_four_not_apply_due_to_tin_failure
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(12)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: withholding_election_not_in_effect_due_to_tin_failure

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us/statute/26/3405/e/5 — Employer deferred compensation plan · Axiom

Employer deferred compensation plan

Official source

The term “employer deferred compensation plan” means any pension, annuity, profit-sharing, or stock bonus plan or other plan deferring the receipt of compensation.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/e.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3405/e; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

cash_in_lieu_of_fractional_shares_threshold

Parameter

source: 26 USC 3405(e)(8)

- name: cash_in_lieu_of_fractional_shares_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3405(e)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: cash (not in excess of $200) in lieu of financial shares
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

periodic_payment

Derived

source: 26 USC 3405(e)(2)

- name: periodic_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_section_3405_e_1
        and payment_is_annuity_or_similar_periodic_payment

nonperiodic_distribution

Derived

source: 26 USC 3405(e)(3)

- name: nonperiodic_distribution
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_section_3405_e_1
        and not periodic_payment

employer_deferred_compensation_plan

Derived

source: 26 USC 3405(e)(5)

- name: employer_deferred_compensation_plan
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_from_pension_annuity_profit_sharing_or_stock_bonus_plan
        or payment_from_other_plan_deferring_receipt_of_compensation

commercial_annuity

Derived

source: 26 USC 3405(e)(6)

- name: commercial_annuity
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        contract_is_annuity_endowment_or_life_insurance_contract
        and contract_issued_by_insurance_company_licensed_under_state_law

separate_arrangements_treated_separately

Derived

source: 26 USC 3405(e)(9)

- name: separate_arrangements_treated_separately
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payor_has_more_than_one_arrangement_under_which_designated_distributions_may_be_made_to_individual

periodic_payment_first_notice_timely

Derived

source: 26 USC 3405(e)(10)(B)(i)(I)

- name: periodic_payment_first_notice_timely
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(i)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: >-
              not earlier than 6 months before the first of such payments and not later than when
              making the first of such payments
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payor_transmits_periodic_payment_election_notice_not_earlier_than_six_months_before_first_payment

        and payor_transmits_periodic_payment_election_notice_not_later_than_first_payment

periodic_payment_first_payment_notice_required_when_not_previously_transmitted

Derived

source: 26 USC 3405(e)(10)(B)(i)(II)

- name: periodic_payment_first_payment_notice_required_when_not_previously_transmitted
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(i)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment_first_notice_not_transmitted_when_making_first_payment
        and payor_transmits_periodic_payment_election_notice_when_making_first_payment

annual_periodic_payment_election_and_revocation_notice

Derived

source: 26 USC 3405(e)(10)(B)(i)(III)

- name: annual_periodic_payment_election_and_revocation_notice
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(i)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: not less frequently than once each calendar year
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        payor_transmits_notice_of_periodic_payment_election_and_revocation_rights_at_least_once_each_calendar_year

nonperiodic_distribution_election_notice

Derived

source: 26 USC 3405(e)(10)(B)(ii)

- name: nonperiodic_distribution_election_notice
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(10)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payor_transmits_nonperiodic_distribution_election_notice_at_time_of_distribution
        or payor_transmits_nonperiodic_distribution_election_notice_at_earlier_regulatory_time

withholding_includes_deduction

Derived

source: 26 USC 3405(e)(11)

- name: withholding_includes_deduction
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(11)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_action_is_withholding_withhold_or_withheld
        or payment_action_is_deducting_deduct_or_deducted

withholding_election_not_in_effect_due_to_tin_failure

Derived

source: 26 USC 3405(e)(12)

- name: withholding_election_not_in_effect_due_to_tin_failure
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(12)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payee_fails_to_furnish_tin_to_payor_in_required_manner
        or secretary_notifies_payor_before_payment_or_distribution_that_payee_tin_is_incorrect

subsection_a_four_not_apply_due_to_tin_failure

Derived

source: 26 USC 3405(e)(12)

- name: subsection_a_four_not_apply_due_to_tin_failure
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(e)(12)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: withholding_election_not_in_effect_due_to_tin_failure