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IRC Section 415 limits the employer-provided benefits that can accrue to participants in defined benefit plans and the amounts that can be contributed to defined contribution plans.
415 are calculated with respect to employer contributions used to repay an exempt loan, rather than with respect to securities allocated to participants.
But BV could also fall under the jurisdiction of CAS 415, since these costs are often deferred for many years, until the employee either uses the vacation time or leaves the firm.
The Bombardier 415 superscooper aircraft is a world-renowned firefighter and adapts to the roughest terrain and the only aircraft specifically built as an aerial firefighting airplane.
Responding to the proliferation of lines for faxes, pagers and cellular phones, the commission last week approved a split in the 415 area code in the San Francisco Bay Area, effective in a year.
415 limit equivalency for an employer-only benefit,(6) how are contributions to be allocated between the qualified and supplemental plans?
The kit is now being offered as an upgrade to the Bombardier 415 aircraft to enhance its operational capabilities while improving crew comfort and safety.
415 limitation can occur at a relatively modest level of salary, and not (as one might assume) only at high levels.
This aircraft will incorporate recently introduced optional equipment to enhance the Bombardier 415 efficiency and safety.
Our fleet of 16 Bombardier 415 aircraft remains the backbone of our firefighting operations.
The Bombardier 415 MP retains the capability to carry, drop and scoop over 6,100 litres (1,600 US gallons) of water.
The Bombardier 415 aircraft is clearly the backbone of our firefighting operations," said Dr.