defer


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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 ?
Will executives be expected to defer a portion of their current income, or will the association use additional assets to fund the deferrals?
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.S.
The effect of these adjustments is to defer the recognition of this income to future years.
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.
This treatment enabled the rabbi to defer income, even though the funds were subject to forfeiture in the event the employer became insolvent.
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.
In both cases, the taxpayers used local cotton ginners as agents to defer income from their crops to the year after they were harvested and sold to buyers.
The difference is that current-year earnings of an RRSP or RRIF need to be reported on Form 1040, unless an affirmative election is made to defer tax until funds are distributed.
* Defer to a future year the actual payout to the shareholder-owners.
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.
A corporation that sells a subsidiary can defer the tax on its gain by structuring an installment sale that consists of a debt instrument issued by the purchaser.
Q A taxpayer elects to defer part of his or her board-of-director under a nonqualified deferred compensation plan.
Pretax deferral and tax deferred growth of contributions allow executives limited by the pretax dollars they can contribute to 401(k) plans to defer additional pretax earnings.