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Related to defer: differ

defer to (someone or something)

To submit or yield to someone or something. I really need to defer to your mother on this one—she's in charge of all the Thanksgiving plans.
See also: defer

defer to someone or something (on something)

to yield to someone or something on some question or point. I will defer to Mary on that question. She would not defer to the committee on anything.
See also: defer
References in periodicals archive ?
In general, a plan is considered to defer an item of compensation if the (1) service provider has--either by means of providing services or otherwise--a legally binding right to the funds during the current tax year and (2) compensation is payable in a subsequent tax year.
You may defer taxable income by purchasing certain certificates of deposit or U.
The principal one is to allow a select group of executives to defer income beyond the limits imposed by Congress on qualified plans.
We believe that a terminable-at-will employee should properly be able to elect to defer future, unearned compensation at any time prior to the period for which the compensation is earned.
Plan participants are able to defer income recognition while attaining some assurance that funds will be available to make the promised payments.
Defer to a future year the actual payout to the shareholder-owners.
Thus, the temporary regulations provide that if a parent company enters into a long-term contract required to be accounted for under the percentage-of-completion method, any subsidiary supplying goods and services to the parent in connection with that contract must report its income under the percentage-of-completion method and cannot defer gain under Treas.
When executives can voluntarily defer compensation during the plan year, the Service will examine whether such executives could determine the actual amount deferred and make the deferral, and whether they are in violation of the constructive receipt doctrine.
Editor's Note: At the September 28, 1988, meeting of the FASB, the Board tentatively concluded to issue an exposure draft of a Statement that would defer the effective date of Statement 96 for one year.
arranged to defer the receipt of compensation for those services.
A top-hat plan is a nonqualified deferred compensation plan that lets highly compensated employees defer taxes on pay and any employer-matching funds.
Under the proposed regulations, an agreement to defer compensation will be valid if made before the first day of the month in which compensation is paid or made available.
Companies using this approach commonly may find that their highly compensated employees are more likely to defer income into a pension plan once it is offered without limitations.
1033's involuntary-conversion provisions to defer gain on damaged property, even though Willamette processed and sold the property in the same manner as undamaged property.
But she now defers 15% of her pre-tax income by maxing out on her 401(k) and contributing to an IRA.