Time and manner of election. (i) Timely-filed returns. The election may be made by attaching a statement to a Form 709, Federal Gift Tax Return, filed by the recipient of the qualified payment on a timely basis for the year in which the qualified payment is re- ceived. In that case, the taxable event is deemed to occur on the date the qualified payment is received.
Time and manner of election. A Participant shall be afforded a reasonable period, as provided in Section 10.2(f) of the CODA adoption agreement, to Defined Contribution Plan and Trust Document
Time and manner of election. A Participant shall be afforded a reasonable period, as provided in section 1.3B.2 of the Adoption Agreement, to elect to defer amounts described in section 1.3C.3 above to the CODA. Such election shall not become effective before the time specified in section 1.3B.2(a) of the Adoption Agreement.
Time and manner of election. An election under this paragraph (b) is made by attaching a written statement to the partnership return for the first taxable year of the partnership ending on or after December 28, 1991. The writ- ten statement must include the name, address, and taxpayer identification number of the partnership making the statement and contain a declaration that an election is being made under this paragraph (b).
