Definition of TEFRA

  1. TEFRA means Tax Equity and Fiscal Responsibility Act of 1982 (Pub. L. 97-248).

Examples of TEFRA in a sentence

  1. Notwithstanding the other provisions of this Article, distributions may be made under a designation made before January 1, 1984, in accordance with Section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the Plan that relate to Section 242(b)(2) of TEFRA.
  2. Whether TEFRA D rules applicable or TEFRA rules [TEFRA D/TEFRA not applicable] not applicable: 35.
  3. The pre-TEFRA transition fraction numerator amount is reduced to $41,500.00.

Definition of TEFRA in Amended and Restated

TEFRA means Tax Equity and Fiscal Responsibility Act of 1982 (Pub. L. 97-248).


Definition of TEFRA in Restated Limited Liability Company Agreement

TEFRA means the Tax Equity & Fiscal Responsibility Act of 1982, as amended from time to time.


Definition of TEFRA in Profit Sharing Plan

TEFRA means the Tax Equity and Fiscal Responsibility Act of 1982, as amended from time to time.