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Plan administrator liable in certain cases

(A) In general In the case of any plan to which this paragraph applies, paragraph (1) shall not apply and the plan administrator shall withhold, and be liable for, payment of the tax unless the plan administrator— (i) directs the payor to withhold such tax, and (ii) provides the payor with such information as the Secretary may require by regulations.

(B) Plans to which paragraph applies This paragraph applies to any plan described in, or which at any time has been determined to be described in— (i) section 401(a), (ii) section 403(a), (iii) section 301(d) of the Tax Reduction Act of 1975, or (iv) section 457(b) and which is maintained by an eligible employer described in section 457(e)(1)(A).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/d.yaml

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This encoding covers the parent provision us/statute/26/3405/d; no dedicated encoding exists for this exact provision yet.

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Rules

paragraph_two_plan_applies

Derived

source: 26 USC 3405(d)(2)(B)

- name: paragraph_two_plan_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        plan_is_described_in_or_determined_described_in_section_401_a
        or plan_is_described_in_or_determined_described_in_section_403_a
        or plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975
        or (
          plan_is_described_in_or_determined_described_in_section_457_b
          and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
        )

plan_administrator_withholding_liability

Derived

source: 26 USC 3405(d)(2)(A)

- name: plan_administrator_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and paragraph_two_plan_applies
        and not (
          plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )

payor_withholding_liability

Derived

source: 26 USC 3405(d)(1), 3405(d)(2)(A)

- name: payor_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(1), 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and (
          not paragraph_two_plan_applies
          or (
            paragraph_two_plan_applies
            and plan_administrator_directs_payor_to_withhold_tax
            and plan_administrator_provides_payor_information_required_by_secretary_regulations
          )
        )

▸citations (4)

References

This rule cites 4 other rules.

26 USC § 401 (a)inferredUS Federal › Statutes › Title 26 › § 401 › (a)
26 USC § 403 (a)inferredUS Federal › Statutes › Title 26 › § 403 › (a)
26 USC § 457 (b)inferredUS Federal › Statutes › Title 26 › § 457 › (b)
26 USC § 457 (e)(1)(A)inferredUS Federal › Statutes › Title 26 › § 457 › (e)(1)(A)

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us/statute/26/3405/d/2 — Plan administrator liable in certain cases · Axiom

Plan administrator liable in certain cases

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/d.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3405/d; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

paragraph_two_plan_applies

Derived

source: 26 USC 3405(d)(2)(B)

- name: paragraph_two_plan_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        plan_is_described_in_or_determined_described_in_section_401_a
        or plan_is_described_in_or_determined_described_in_section_403_a
        or plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975
        or (
          plan_is_described_in_or_determined_described_in_section_457_b
          and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
        )

plan_administrator_withholding_liability

Derived

source: 26 USC 3405(d)(2)(A)

- name: plan_administrator_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and paragraph_two_plan_applies
        and not (
          plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )

payor_withholding_liability

Derived

source: 26 USC 3405(d)(1), 3405(d)(2)(A)

- name: payor_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(1), 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and (
          not paragraph_two_plan_applies
          or (
            paragraph_two_plan_applies
            and plan_administrator_directs_payor_to_withhold_tax
            and plan_administrator_provides_payor_information_required_by_secretary_regulations
          )
        )

▸citations (4)

References

This rule cites 4 other rules.

26 USC § 401 (a)inferredUS Federal › Statutes › Title 26 › § 401 › (a)
26 USC § 403 (a)inferredUS Federal › Statutes › Title 26 › § 403 › (a)
26 USC § 457 (b)inferredUS Federal › Statutes › Title 26 › § 457 › (b)
26 USC § 457 (e)(1)(A)inferredUS Federal › Statutes › Title 26 › § 457 › (e)(1)(A)