s corps corpnonqualifiednonqualified14411441applicable federal rateapplicable federal rate1.1321.1321.4011.401section 132section 132501c3501c354.4980 b54.4980 bsafe harborsafe harbor77047704403 b403 basset preservationasset preservationqualifiedqualifiedflexsystemflexsystem52752761036103uncle feduncle fed34063406highly compensated employeehighly compensated employee667266721031 exchanges1031 exchangesqualified intermediaryqualified intermediaryearnings strippingearnings stripping31213121subchapter ssubchapter s20.203120.2031457b457btaxtaxirsirs1.4461.446qualified intermediariesqualified intermediaries66516651section 108section 108280f280f60136013treasurytreasurysectionssections7702770212441244internal revenue code of 1986 as amendedinternal revenue code of 1986 as amended1.15021.150249414941the internal revenue code of 1986the internal revenue code of 19861.7041.704section 1445section 1445179a179a61146114rulingrulingflexservflexserv12561256457457412 i412 iaccommodatoraccommodatorrev rulrev rul49424942rev procrev proclike kind exchangelike kind exchangeproposedproposedsection 529section 529internal revenue serviceinternal revenue servicesection 127section 127secsec98 36998 3691.4821.482intermediate sanctionsintermediate sanctions34013401section 125section 125754754415c415c1211211.3681.368tax deferredtax deferred4824827701770135093509internal revenue code of 1986 section 1internal revenue code of 1986 section 1section 417section 41712741274401 a 17401 a 17internal revenuinternal revenu36836849754975timcortimcorbankruptcybankruptcy263a263aregulationsregulationsnew york state deferred compensationnew york state deferred compensation136113611.1631.163704b704btaxestaxeslike kind exchangeslike kind exchanges419419871871revenuerevenue83b83binternal revenue servicesinternal revenue servicesnon qualifiednon qualified86186183 b83 bsection 7520section 7520internal revenue code of 1986internal revenue code of 19861.3551.35578727872check the boxcheck the boxtreas regtreas reg401401134113411.2131.213162162accommodatorsaccommodatorssection 29section 29382382ircirc72 t72 tflexible spendingflexible spending1.1051.105starker exchangestarker exchange762376231.4081.408509509circular 230circular 230213213form 8038form 8038regulationregulationcafeteria planscafeteria plansreasuryreasury402 g402 gsection 117section 117414h414h12311231495849581031exchange1031exchangeflexible spending accountflexible spending account457k457k1.7011.701flexible spending accountsflexible spending accounts414414sectionsectiondeferred compdeferred comp162m162minternal revenue code of 1986 subtitle binternal revenue code of 1986 subtitle b1291291031 exchange1031 exchange1.4141.414us treasuryus treasury66626662408408deferred compensationdeferred compensation1202120210411041280g280g1033103370 60470 604section 105section 10535135172t72t301.7701301.7701like kindlike kindpremium onlypremium onlyinternal revenueinternal revenue1.4691.469regsregsdependent caredependent care1.1621.162ipx1031ipx10311.2741.274flexible benefitflexible benefit170170section 152section 152tax deferred exchangetax deferred exchange355355752075201.1251.125415415internal revenue codeinternal revenue code25032503starkerstarker66216621rulingsrulings509a509a87 4187 41