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CODACo-Dependents Anonymous
CODACommission on Dental Accreditation
CODACommon Ontology Development Architecture
CODACluster on Demand Architecture
CODAChildren of Deaf Adults
CODAContemporary Dance
CODAContent Overseas Distribution Association (Japan)
CODACalgary Olympic Development Association (Canada)
CODAChild of Deaf Adult
CODACollection of Open Digital Archives (Caltech)
CODACollection of Open Digital Archives
CODACouncil on Drug Abuse
CODACentral Ohio Diabetes Association
CODACommunity Data (Nottingham, UK)
CODACreating Organ Donation Awareness
CODACongestion Detection and Avoidance
CODACraft Organization Directors Association
CODAConvergence Diagnosis and Output Analysis
CODACitizens Opposed to Domestic Abuse
CODACleveland Ohio Dog Advocates
CODACollege Orchestra Directors Association
CODAConservation Options and Decisions Analysis
CODACebaf Online Data Acquisition
CODACalifornia Oak Disease and Arthropod
CODACentral Office for Delay Analysis
CODACommon Optical Distribution Architecture
CODACurse of Dimensionality Appropriate
CODACalifornia Operator and Door Association
CODACommunication Disorders Association
CODACombined Owner Driver Association
CODACanadian Optimist Dinghy Association
CODACell Optical Displacement Assay
CODACollaborative Dysphagia Audit
CODAChemical/Biological Operational Decision Aid
CODACommunity Drugs Awareness
CODACoordination of Distributed Activities
CODACreative Online Design and Applications (Studios)
CODACable Operators and Distributors Association
CODAComponent Detection Analysis
CODACash Or Deferred Arrangement (401(K) Plan)
CODACluster-On-Demand Architecture
CODACommission on Disabled Access
CODACommission on Ohio Dental Assistants
CODACanadian Organization of Dealers in Antiquities
CODAConcurrent Design Assistant
CODACultuur Onder Dak Apeldorn (Netherlands)
CODAConcept of Death Assessment
CODACombative Oriental & Defendu Arts (UK)
CODACabrera Operators and Drivers Association (Philippines)
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References in periodicals archive ?
The regulations clarify that, to provide for designated Roth contributions, a qualified cash or deferred arrangement (CODA) must also offer pre-tax elective contributions.
The maximum annual elective deferral per individual in 2001 in a qualified cash or deferred arrangement (CODA) (IRC section 401(k)), tax-sheltered annuity (section 403(b)) or simplified employee pension (SEP) plan (section 408(k)) is $10,500 (indexed annually for inflation).
A qualified benefit is any benefit excludable from gross income because of an express provision in the IRC, including employer-provided accident or health insurance, group-term life insurance, elective contributions under a cash or deferred arrangement, dependent care assistance and adoption assistance.
90-105 holds that contributions to a qualified cash or deferred arrangement within the meaning of section 401(k) or to a defined contribution plan as matching contributions within the meaning of section 401(m) are not deductible by the employer for a taxable year if those contributions are attributable to compensation earned by plan participants after the end of that taxable year; this holding applies, moreover, without regard to whether section 404(a)(6) deems the contributions to have been paid on the last day of that taxable year and without regard to whether the employer uses the cash or accrual method of accounting.
A SIMPLE plan may be set up either as an individual retirement account (IRA) for each employee or as part of a qualified cash or deferred arrangement (under Internal Revenue Code section 401(k)).
* The loan is secured by amounts attributable to elective deferrals under a qualified cash or deferred arrangement or tax-sheltered annuity.
Matching contributions to a plan for a partner's benefit are considered cash or deferred arrangement contributions under the final Treasury regulations if they directly or indirectly allow the partner to vary the amount of contributions.
The employer established new Plan Y, a profit-sharing plan with a qualified cash or deferred arrangement, under which 25 % of the proposed reversions were to match employee deferrals.
Both companies had maintained profit-sharing retirement plans with a cash or deferred arrangement (CODA).
The IRS and the Treasury Department issued final regulations containing nondiscrimination and other requirements for cash or deferred arrangements under section 401(k) and for matching and employee contributions under section 401(m) of the Internal Revenue Code ( /press /releases / reports / 401k12280 4td9169.pdf).