TEFRA Election definition

TEFRA Election means the election under Code Section 6231(a)(1)(B)(ii) and Treasury Regulations Section 301.6231(a)(1)-1(b) to have the provisions of subchapter C of chapter 63 of the Code and the corresponding Treasury Regulations apply with respect to the Company.
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TEFRA Election has the meaning set forth in Section 8.3(c).
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TEFRA Election means a written election made before January 1, 1984, pursuant to the transitional rules of Section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act of 1982. An amendment or revocation of a TEFRA Election shall void the election, and the Participant's benefits shall be distributed pursuant to this article. Designation of a different or additional beneficiary shall not void a TEFRA Election if the designation does not directly or indirectly alter the time when benefits begin or the period over which benefits are to be paid.
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Examples of TEFRA Election in a sentence

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  • If the TEFRA Election is made, then for any applicable Taxable Year, the Managing Member is hereby designated as the “tax matters partner” for the Company within the meaning of Code Section 6231(a)(7).

  • The Company shall make the TEFRA Election for all taxable years of the Company.

Related to TEFRA Election

  • LCA Election has the meaning specified in Section 1.09(a).

  • 10) Election has the meaning set forth in Section 6.05(a).

  • Deferral Election means the Participant’s election under Section 3.1 to defer all or a portion of his or her Compensation.

  • Section 336(e) Election has the meaning set forth in Section 7.06.

  • Primary election means any regular primary election held under the election

  • Distribution Election With respect to any Series, as specified in the related Supplement.

  • Regular primary election means the election on the fourth Tuesday of June of

  • Election Form means the form established from time to time by the Committee that a Participant completes, signs and returns to the Committee to make an election under the Plan.

  • Regular election means an election held on a regular election date to elect an individual to, or nominate an individual for, elective office in the regular course of the terms of that elective office.

  • Deferral Election Form means the form established from time to time by the Plan Administrator that the Director completes, signs and returns to the Plan Administrator to designate the amount of the Deferrals.

  • REMIC Election An election, for federal income tax purposes, to treat certain assets as a REMIC.

  • Investment Election means the Participant’s election to have deferred amounts credited with hypothetical earnings credits (or losses) that track the investment performance of the Investment Options and/or Common Stock in accordance with Article V.

  • Distribution Election Form means the form established from time to time by the Plan Administrator that the Director completes, signs and returns to the Plan Administrator to designate the time and form of distribution.

  • Deferral Agreement means an irrevocable agreement entered into between a Nonemployee Director and the Company to authorize the Company to reduce the amount of the Nonemployee Director’s Annual Retainer and credit the amount of such reduction to the Plan consistent with the requirements of Section 409A of the Code. A Deferral Agreement shall contain such provisions, consistent with the provisions of the Plan, as may be established from time to time by the Company or the Board, including without limitation:

  • Qualified Election means a Participant's waiver of a Qualified Joint and Survivor Annuity or a Qualified Pre-Retirement Survivor Annuity. Any such waiver must be consented to in writing by the Participant's Spouse. The Spouse's consent must: designate a specific Beneficiary (including any class of Beneficiaries or any contingent Beneficiaries, which may not be changed without spousal consent) or expressly permits designations by the Participant without any further spousal consent; acknowledge the effect of the election; and be witnessed by a member of the Committee or a Notary Public. Additionally, a Participant's waiver of the Qualified Joint and Survivor Annuity shall not be effective unless the election designates a form of benefit payment which may not be changed without spousal consent (or the Spouse expressly permits designations by the Participant without any further spousal consent). Notwithstanding this consent requirement, if the Participant establishes to the satisfaction of a member of the Committee that there is no Spouse or the Spouse cannot be located, a waiver will be deemed a Qualified Election. Any spousal consent (or deemed spousal consent) obtained under this provision will be valid only with respect to such Spouse. A consent that permits designations by the Participant without further consent by such Spouse must acknowledge that the Spouse has the right to limit consent to a specific Beneficiary and, where applicable, a specific form of benefit, and that the Spouse voluntarily elects to relinquish either or both of such rights. A revocation of a prior waiver may be made by a Participant without the consent of the Spouse at any time before the commencement of benefits. The number of revocations shall not be limited. No consent obtained under this provision shall be valid unless the Participant has received notice as provided in paragraph (b) below.

  • Local election means a regular county election, a regular municipal election, a

  • Deferral means the amount or amounts of a Participant’s Compensation deferred under the provisions of Section 3.

  • Special election means an election held as authorized by Section 20A-1-203.

  • Safe Harbor Election has the meaning set forth in Section 10.2(d).

  • Exchange Election shall have the meaning specified in Section 14.12(a).

  • Payment Election means an election pursuant to Section 5.1.

  • Elections has the meaning set forth in Section 8.3(a).

  • Stock Election shall have the meaning set forth in Section 3.2.2.

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

  • Election cycle means the period beginning on the first day persons are eligible to

  • Statewide popular election means a general election in which