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Topic: Deferral

In the News (Sat 2 Jun 12)

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	Tax Deferral Overview
		The deferral program is open to Cecil County homeowners who are 65 or over or are disabled.
		The property for which the deferral is sought, must be the permanent residence of the applicant and the applicant must have lived there for at least 5 years.
		The deferral is applicable to the County tax only and is granted on the "homestead" (your house and yard) only.
	www.ccgov.org /dept_treasurer/TaxDeferralOverview.cfm (704 words)

	WASHINGTON STATE REGISTER
		The lessor/owner of the structure is not eligible for deferral unless the underlying ownership of the buildings, machinery, or equipment vests in the lessor/owner, or unless the lessor has by written contract agreed to pass the economic benefit of the deferral to the lessee in the form of reduced rent payments.
		Each recipient of a tax deferral under chapter 82.60 RCW must submit a report on December 31st of the year in which the investment project is certified by the department as having been operationally completed and on December 31st of each of the seven succeeding calendar years.
		The deferral is transferred, subject to the successor meeting the eligibility requirements of chapter 82.60 RCW, for the remaining periods of the deferral.
	www1.leg.wa.gov /documents/wsr/2001/08/01-08-034.htm (16960 words)

	WAC 458-20-24001A: Sales and use tax deferral — Manufacturing and research/development activities in distressed areas ...
		The lessor/owner of the structure is not eligible for deferral unless the underlying ownership of the buildings, machinery, or equipment vests exclusively in the lessor/owner, or unless the lessor has by written contract agreed to pass the economic benefit of the deferral to the lessee in the form of reduced rent payments.
		The amount of tax deferral allowable for leased equipment is the amount of the consideration paid by the recipient to the lessor over the initial term of the lease, excluding any period of extension or option to renew, up to the last date for repayment of the deferred taxes.
		The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.
	apps.leg.wa.gov /wac/default.aspx?cite=458-20-24001A (10826 words)

	WAC 458-20-24002: Sales and use tax deferral — New manufacturing and research/development facilities.
		The deferral will be granted only to persons not currently engaged in manufacturing or research and development activities in the state of Washington on June 14, 1985, the effective date of the deferral program.
		Applications for the tax deferral may be accepted up through June 30, 1994; a holder of a tax deferral certificate must initiate construction of the investment project within one hundred eighty days of receiving approval from the department and issuance of the tax deferral certificate.
		A tax deferral certificate issued under this program shall be for the use of the recipient thereof for deferral of sales and use taxes due on each eligible investment project.
	apps.leg.wa.gov /wac/default.aspx?cite=458-20-24002 (2394 words)

	American Red Cross - In the News - United Kingdom Travel/Residence Deferral: Questions and Answers (Site not responding. Last check: 2007-10-22)
		The new deferral criteria are expected to decrease blood donations nationwide by 2.2 percent or approximately 285,000 units annually.
		The deferral is being required because the U.S. Department of Health and Human Services, which has oversight over the FDA, believes that individuals who have visited or resided in the United Kingdom may be at risk for exposure to new variant Creutzfeldt Jakob disease (nvCJD).
		This deferral criteria is new and did not have an impact on potential donors until the date of implementation, which was March 6.
	www.redcross.org /news/archives/2000/3-6a-00.html (1413 words)

	Evaluating the Roth IRA: How Much Deferral Can You Handle?
		The first is the post-70½ deferral period that generally lasts until the death of the second-to-die of the husband and wife.
		The second component of tax deferral offered by the Roth IRA is the tax-free growth of the Roth IRA assets during the single life expectancy period of the beneficiary, often a child.
		However, that deferral may be offset in whole or part due to a higher income tax rate from being pushed into higher brackets during those four years.
	www.rothira.com /Deferral.htm (1552 words)

	District Court - Traffic Infraction FAQ
		If you have received a traffic infraction, you may be eligible for a deferral if you request a mitigation hearing.
		To complete your deferral, you must (1) pay an administrative fee equal to the penalty amount shown on the face of your infraction, (2) not commit a new traffic infraction for one year, and (3) attend traffic safety school within 6 months.
		The Court uses this fee to check your eligibility for deferral and to monitor your compliance with deferral terms.
	www.co.jefferson.wa.us /discourt/TrafficInfractionFAQ.asp (1225 words)

	Deferral.com Summary Plan Description (SPD) Sample
		You can invest more into a company-sponsored deferral plan that you can into most outside investments because the deferral is made from pretax income, like your 401 (k) Savings Plan.
		All deferrals are pre-tax, which reduces your current income tax.
		Deferrals may be made in percentages or in dollar amounts.
	www.deferral.com /DTS/content/implement/plandescription.asp (1377 words)

	HOUSE BILL NO. 680 - Property tax deferral act (Site not responding. Last check: 2007-10-22)
		(1) A deferral of property tax payments shall terminate on the earlier 12 of: 13 (a) Voluntary payment of the full amount of deferred tax and interest to 14 the state tax commission; 15 (b) The death of the qualified claimant.
		26 (2) When a deferral of property tax is terminated any unpaid amount of 27 deferred tax and interest shall be paid to the state tax commission no later 28 than one hundred eighty (180) days after the termination.
		Amounts in the property tax deferral recovery fund are hereby 33 continuously appropriated for the purposes of section 63-3638(5), Idaho Code.
	www3.state.id.us /oasis/H0680.html (1958 words)

	DWP - Pension reform - State Pension deferral
		State Pension deferral means putting off claiming your State Pension, when you reach State Pension age, or choosing to stop claiming it after having claimed it for a period.
		From 6 April 2005, if you choose to put off claiming it for a while, you may be able to get a higher State Pension, or the choice of a one-off taxable lump sum payment when you do finally claim.
		This change is designed to give you more choice in how and when you retire by making it more attractive to delay taking your State Pension.
	www.dwp.gov.uk /lifeevent/penret/penreform/6_sp.asp (115 words)

	Department of Revenue: Property Tax Deferral of Special Assessments
		You are not eligible for deferral if you have only a life estate interest in the property.
		Apply for the deferral between October 1 and December 1 at the assessment district office that billed you for the improvement.
		The person who claimed the deferral no longer lives on the property (except when required to be absent for health reasons).
	egov.oregon.gov /DOR/PTD/IC_491_647.shtml (862 words)

	Guidance for Industry - Revised Preventive Measures to Reduce the Possible Risk of Transmission of Creutzfeldt-Jakob ...
		In response to advice from the TSEAC that FDA should consider a donor deferral recommendation for residence or travel in Portugal and Republic of Ireland (i.e., countries where BSE exposure was not related to human consumption of British beef per se), we decided to reexamine the issue with the TSEAC.
		We have developed recommendations for donor deferral, product retrieval, and quarantine and disposition based upon consideration of risk in the donor and product, and the effect that withdrawals and deferrals might have on the supply of life- and health-sustaining blood, blood components and plasma derivatives.
		A more stringent geographic donor deferral policy (deferral for a cumulative period of 6 months or more in Europe since 1980 or a cumulative period of 3 months or more in the United Kingdom since 1980) was proposed as an initiative in early 2001 by a member of the blood industry.
	www.fda.gov /cber/gdlns/cjdvcjd.htm (9104 words)

	Home > QA > Tax Incentive Programs
		The deferral application must be mailed or faxed to the Washington State Department of Revenue prior to initiation of construction and/or acquisition of the machinery and equipment within Washington State.
		Deferred taxes must be repaid if an investment project is used for purposes other than qualified research and development or pilot scale manufacturing during the calendar year for which the department certifies the investment project as operationally complete or at any time during any of the succeeding seven calendar years.
		Deferred taxes do not need to be repaid on particular items if the purchase or use of the item would have qualified for the machinery and equipment sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 (discussed in WAC 458-20-13601) at the time of purchase or first use.
	dor.wa.gov /content/home/qa/tax_QA_TaxIncentProg.aspx (1888 words)

	eSmart Payroll software, tax forms and e-File to IRS
		Computes and tracks Federal payroll taxes (Medicare, social security tax, elective deferral, etc.) with the appropriate tax table based on "check date".
		Computes and tracks Iowa payroll taxes (Fed+IA, Medicare, social security tax, State tax, elective deferral, etc.) with the appropriate tax table based on "check date".
		Computes and tracks Ohio payroll taxes (Fed+OH, Medicare, social security tax, State tax, elective deferral, etc.) with the appropriate tax table based on "check date".
	www.esmartpayroll.com /Search.asp?tabl=2&q=8109 (5413 words)

	Deferral of Back Taxes for Military
		Reservists called to active duty and enlistees in the armed forces may qualify for a deferral of taxes owed if they can show that their ability to pay taxes was affected by their military service.
		The deferral applies to taxes due before or during military service, and extends the payment deadline to 180 days after the military service ends.
		Details of applying for the tax payment deferral and information on a wide range of tax issues affecting members of the military are in IRS Publication 3, Armed Forces’ Tax Guide, which is available on the IRS Web site, IRS.gov, or by calling 1-800-TAX-FORM (1-800-829-3676).
	www.irs.gov /newsroom/article/0,,id=108001,00.html (313 words)

	Deferral Information (Site not responding. Last check: 2007-10-22)
		Deferral criteria have been established for the protection of those donating and those receiving transfusions in accordance with Food and Drug Administration (FDA) guidelines.
		Potential exposure to leishmaniasis, a disease spread by sand flies, means that those who have traveled to Iraq will be ineligible to donate blood for one year after their return.
		While there have been no documented cases of vCJD being transmitted through blood transfusion, deferral of those who may have been exposed is the prudent course of action until a test to detect vCJD in blood can be developed.
	www.militaryblood.dod.mil /donor_info/deferral.htm (687 words)

	deseretnews.com \| Property-tax-deferral plan could give seniors a break
		An automatic property tax increase deferral would come to any homeowner over 65, regardless of their financial situation, should they seek it.
		But in recent times it would be rather easy for someone to take their deferred tax and invest it at greater than 6 percent and thus make money on the new program.
		But Bramble, who is a certified public accountant, pointed out that under current county practices, a homeowner can choose not to pay their whole property tax —; not just an increased value each year — for up to five years.
	deseretnews.com /dn/view/0,1249,650207547,00.html (649 words)

	FindLaw - Supplementary Savings and Incentive Award Deferral Plan - CSX Corp.
		A Deferral Agreement shall be a completed agreement between an Eligible Executive and a Participating Company of which he is an employee under which the Eligible Executive agrees to defer an Award or make Salary Deferrals under the Plan, as the case may be.
		A Deferral Agreement shall not be revoked or modified with respect to the allocation of prior deferrals except pursuant to the establishment of an Education Sub-account as provided in Article 9.
		The deferral requests must specify a distribution event described in Section 6.1(a), shall be subject to approval of the Administrator and, if approved, shall be effective as of the date that is one year after the request is filed with the Administrator.
	contracts.corporate.findlaw.com /agreements/csx/defcomp.1998.12.09.html (6976 words)

	TPWD: Hunter Education Card Request Confirmation
		A deferral may only be obtained once and is only valid until the end of the current license year.
		You must be accompanied while hunting if you you have a deferral.
		Failure to carry proof of certification or deferral while hunting is a Class C, Parks and Wildlife Code Misdemeanor which is punishable by a fine no less than $25 nor more than $500.
	www.tpwd.state.tx.us /faq/learning/hunter_education/index.phtml (961 words)

	Property Tax Deferral
		Copies of the deferral certificates are kept in the County Assessor and Treasurer's offices.
		If your property taxes are normally paid as part of your mortgage payment, you should present your deferral certificate to the mortgagor for a refund of the property tax monies held in escrow.
		The claimant dies (unless the surviving spouse is 60 or older and meets all other requirements and elects to continue the deferral).
	www.co.larimer.co.us /treasurer/def.htm (525 words)

	Tax Deferral with no load annuities
		If we assume that a single sum of $50,000 will be invested for 30 years at a hypothetical interest rate of 8%, we see that the tax-deferred vehicle provides better long-term accumulation.
		Not only does your money accumulate but, if you are selective in your withdrawals and plan them accordingly, you can avoid getting "hit" with too many tax consequences when you do withdraw the money.
		Tax deferral strategies work best for long-term planning, usually retirement planning.
	www.annuityinsider.com /tax_deferral.html (624 words)

	401khelpcenter.com - Glossary of 401k, Retirement, and Investment Terms
		This is the proportion of a plan participant’s compensation that is contributed to a 401k plan as an employee elective deferral.
		The practice of enrolling all eligible employees in a plan and beginning participant deferrals without requiring the employees to submit a request to participate.
		Employees who do not want to make deferrals to the plan must actively file a request to be excluded from the plan.
	www.401khelpcenter.com /glossary.html (1817 words)

	Prospective Students - Deferral (Site not responding. Last check: 2007-10-22)
		The other main condition is that you don't use your deferral year to do any other tertiary study.
		If you defer and then do some other university or TAFE study during your deferral year, that's up to you, but it means your place will no longer be guaranteed - you'll have to compete for a place again.
		If you wish to defer your acceptance of the offer, you sign and return the deferral form by the deadline, rather than coming in to enrol.
	www.uwa.edu.au /prospective/undergrad/apply/sem1/deferral2 (282 words)

	Reservists, Enlistees May Get Deferral of Back Taxes
		Reservists called to active duty and enlistees in the armed forces might qualify for a deferral of taxes owed if they can show that their ability to pay taxes was affected by their military service.
		The deferral applies to taxes that fall due before or during military service, and extends the payment deadline to six months (180 days) after the military service ends.
		Details of applying for the tax payment deferral are in IRS Publication 3, Armed Forces’ Tax Guide, which is available on this Web site or by calling toll free 1-800-TAX-FORM (I-800-829-3676).
	www.irs.gov /newsroom/article/0,,id=107689,00.html (514 words)

	tax deferral, low income seniors, A Step Beyond.ca
		Low-income seniors and low-income persons with disabilities may apply for a partial deferral of property taxes.
		The tax deferral applies to the tax increase in the current year (greater of $100 or 10% of the previous year's taxes) and not to tax arrears of outstanding taxes.
		Tax deferral amounts are not transferable to the estates of deceased owners
	www.astepbeyond.ca /article/city-of-thunder-bay-166.asp (555 words)

	Capital Gains Tax Deferral
		Deferral of Capital Gains and Depreciation Recapture Taxes NAFEP check the Web site at www.nafep.
		As Burman also states: "Deferral reduces the effective tax rate on assets that pay returns in the form of capital gains much more than on ie-producing assets.
		Gains Deferral Defer Your Capital Gains Taxes on any highly appreciated asset(s) Capital gains taxes on highly logical, and suitable method of tax deferral.
	www.taxhowto.com /capital_gains_tax_deferral.html (860 words)

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