Cash Or Deferred Arrangement

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Cash Or Deferred Arrangement

About Cash Or Deferred Arrangement:

Cash Or Deferred Arrangement (CODA) is a defined-contribution plan that allows an employee to choose between cash and a deferred contribution to a retirement plan. A CODA allows an employee to accumulate investment income on a pretax basis. Distributions during retirement may be taxed at a lower effective tax rate. Former IRC (check if this IRC provision is current here) §401(k).

See Tax Rate and Tax Rate.

Related Entries in the American Tax Encyclopedia:

  1. Deferred Contribution Plan
  2. Nonqualified Deferred-compensation Plan
  3. Tax-deferred Annuity
  4. Deferred Profit-sharing Plan
  5. Profit sharing Plan
  6. Deferred Compensation
  7. Deferred Account
  8. Defined-contribution Plan
  9. Excess Contributions
  10. Ksob
  11. Individual Retirement Account
  12. Elective Deferral
  13. Cash Equivalent Doctrine
  14. Cash Basis
  15. Cash Dividend
  16. Tax-deferred
  17. Golden Parachute Arrangement
  18. Cafeteria Benefit Plan
  19. Stock Appreciation Rights
  20. Keogh Plan
  21. Cash Surrender Value
  22. Cash Flow
  23. Retirement Plan
  24. Section 401(k) Plan
  25. Take-or-pay Arrangement

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