Pre-Tax Elective Deferrals definition

Pre-Tax Elective Deferrals means a Participant's Elective Deferrals that are not includible in the Participant's gross income at the time deferred.
Pre-Tax Elective Deferrals means a Participant's Salary Reduction Contributions which are not includible in the Participant's gross income at the time deferred and have been irrevocably designated as Pre-Tax Elective Deferrals by the Participant in his or her Salary Reduction Agreement. A Participant's Pre-Tax Elective Deferrals will be separately accounted for, as will gains and losses attributable to those
Pre-Tax Elective Deferrals means a Participant's Salary Reduction Contributions which are not includible in the Participant's gross income at the time deferred and have been irrevocably designated as Pre-Tax Elective Deferrals by the Participant in his or her Salary Reduction Agreement. A Participant's Pre-Tax Elective Deferrals will be separately accounted for, as will gains and losses attributable to those Pre-Tax Elective Deferrals.

Examples of Pre-Tax Elective Deferrals in a sentence

  • Such an ordering rule may specify whether the Pre-Tax Elective Deferrals or Xxxx Elective Deferrals are distributed first, to the extent such type of Elective Deferrals was made for the year.


More Definitions of Pre-Tax Elective Deferrals

Pre-Tax Elective Deferrals means a Participant’s Elective Deferrals that are not includible in the Participant’s gross income at the time deferred.
Pre-Tax Elective Deferrals means pre-tax voluntary deferrals made to the Plan pursuant to a Participant's election.
Pre-Tax Elective Deferrals means a Participant’s Elective Deferrals which are not includible in the Participant’s gross income at the time deferred and which have been irrevocably designated as Pre-Tax Elective Deferrals by the Participant in his or her deferral election. A Participant’s Pre-Tax Elective Deferrals will be separately accounted for, as will gains and losses attributable to those Pre-Tax Elective Deferrals. For Plan Years beginning before January 1, 2013, the Plan used the term “Before-Tax Contributions” instead of Pre-Tax Elective Deferrals.
Pre-Tax Elective Deferrals means the amounts contributed by the Bank to each Participant’s Pre-Tax Elective Deferral Account pursuant to the provisions of a Salary Deferral Agreement or as a Flex Credit Contribution under Section 4.3 hereof. Pre-Tax Elective Deferrals are not includible in the Participant’s gross income at the time deferred.
Pre-Tax Elective Deferrals means Employer Elective Contributions that are not included in the Participant’s gross income at the time deferred.
Pre-Tax Elective Deferrals means a Participant’s Elective Deferrals which are not includible in the Participant’s gross income at the time deferred and have been irrevocably designated as Pre-tax Elective Deferrals by the Participant in his or her deferral election. A Participant’s Pre-tax Elective Deferrals will be separately accounted for, as will gains and losses attributable to those Pre-tax Elective Deferrals.

Related to Pre-Tax Elective Deferrals

  • Pre-Tax Contributions means, for any Participant, the aggregate of the Participant's Basic Pre-Tax Contributions and Supplemental Pre-Tax Contributions contributed to the applicable Pre-Tax Contribution Account.

  • Employee Contributions are contributions made by a Participant on an after-tax basis, whether voluntary or mandatory, and designated, at the time of contribution, as an employee (or nondeductible) contribution. Elective deferrals and deferral contributions are not employee contributions. Participant nondeductible contributions, made pursuant to Section 4.01 of the Plan, are employee contributions.

  • Excess Contributions means, with respect to any Plan Year, the excess of:

  • Excess Deferrals means, with respect to any taxable year of a Participant, either (a) those elective deferrals within the meaning of Code §§402(g) or 402A that are made during the Participant's taxable year and exceed the dollar limitation under Code §402(g) (including, if applicable, the dollar limitation on Catch-Up Contributions defined in Code §414(v)) for such year; or (b) are made during a calendar year and exceed the dollar limitation under Code §§402(g) and 402A (including, if applicable, the dollar limitation on Catch-Up Contributions defined in Code §414(v)) for the Participant's taxable year beginning in such calendar year, counting only Elective Deferrals made under this Plan and any other plan, contract or arrangement maintained by the Employer.

  • Non-Highly Compensated Employee means an Employee who is not a Highly Compensated Employee.

  • Employer Contributions means all amounts paid into ASRS by an

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the liability for Taxes of the Corporation (or the Partnerships, but only with respect to Taxes imposed on the Partnerships and allocable to the Corporation) using the same methods, elections, conventions and similar practices used on the relevant Corporation Return but using the Non-Stepped Up Tax Basis instead of the tax basis reflecting the Basis Adjustments of the Adjusted Assets and excluding any deduction attributable to Imputed Interest.

  • Excess Contribution means a contribution that exceeds the

  • Allocation Year Means (i) the period commencing on the Closing Date and ending on December 31, 2006, (ii) any subsequent period commencing on January 1 and ending on the following December 31, or (iii) any portion of the period described in clause (ii) for which the Company is required to allocate Profits, Losses and other items of Company income, gain, loss or deduction pursuant to Article V.

  • Limitation Year means the Plan Year.

  • Highly Compensated Employee means an Employee who:

  • Employer Contribution means the amount paid by an employer, as determined by the employer rate, including the normal and deficiency rates, contributions, and funds wherever used in this chapter.

  • Matching Contributions means local cash and/or in-kind contributions made by the Contractor, a subcontractor, or other local resources that qualify as match for the Contract funding.

  • Election Year means a year in which ordinary elections for local governments are required to be held;