DEC

(redirected from Deductible Employee Contribution)
AcronymDefinition
DECDigital Equipment Corporation
DECDecember
DECDecimal
DECDecision
DECDepartment of Environmental Conservation
DECDepartment of Environment and Conservation (NSW, Australia)
DECDecade
DECDeclared
DECDecorated
DECDecode
DECDecrease
DECDeclaration
DECDecorative
DECDeceased
DECDivision for Early Childhood (Council for Exceptional Children)
DECDrug Endangered Children (program)
DECDisplay Energy Certificate (UK energy certificate for commercial buildings)
DECDeclination
DECDecrement
DECDisasters Emergency Committee (UK)
DECDepartamento de Engenharia Civil (Portugese)
DECDiplôme d'Expertise Comptable (French: Diploma of Chartered Accounting)
DECDemocratic Executive Committee (politics; various locations)
DECDivision of Environmental Chemistry (various locations)
DECDivision des Examens et Concours (French: Division of Examinations and Competitions)
DECDevon Energy Corporation (various locations)
DECDiplôme d'Etudes Collégiales (French: College Diploma; Canada)
DECDrug Enforcement Commission (Zambia)
DECDevelopment Education Centre
DECDigital Electronic Control
DECData Entry Clerk
DECDietary Energy Consumption (food security)
DECDépannage Entretien Chauffage (French: Heating Maintenance Troubleshooting)
DECDepartment Executive Committee (various organizations)
DECDiethylcarbamazine
DECDistrict Export Council
DECDépartement d'Etudes Cognitives (French: Department of Cognitive Studies)
DECDisability Empowerment Center (various locations)
DECDeveloppement Economique Canada (French: Canada Economic Development)
DECDisaster Emergency Communications
DECDurban Exhibition Centre (South Africa)
DECDigital Entertainment Center (various companies)
DECDigital Electronic Computer
DECDirectory Experts Conference
DECDouble Error Correction
DECDecoding Circuit
DECDecryption
DECData Exchange Center
DECDigital Ethernet Personal Computer
DECDigital Entertainment Center
DECDecompressor
DECDiethyl Carbonate
DECDecrescendo
DECDeclarations Page (insurance)
DECDiagnostic Expertise Conseil (French: Diagnostic Expertise Consulting)
DECDiversified Energy Corporation
DECDiplôme d'Etudes Chorégraphiques (French: Diploma of Choreography Studies)
DECDelaware Electric Cooperative
DECDigital Engine Control
DECDevice Clear
DECDistrict Environmental Commission (Vermont)
DECDistance Education Center
DECDirect Energy Conversion
DECDiabetes Education Center
DECDecatur, GA, USA (airport code)
DECDépôts Électrolytiques et Chimiques (French metal processing company)
DECDepartment of Environmental Control
DECDevelopment Experience Clearinghouse (USAID)
DECDrug Evaluation Committee
DECDévéloppement Économique Canada pour les Régions du Québec (French)
DECDireccion de Estadistica y Censo (Spanish)
DECDoctor of Economics
DECDaily Effective Circulation (advertising)
DECDeratting Exemption Certificate (shipping)
DECDEME Environmental Contractors
DECDistributed Education Center
DECDevelopmental Evaluation Clinic
DECDictionnaire Explicatif et Combinatoire (French: Explanatory Combinatorial Dictionary)
DECDepartment of the Environment and Conservation
DECDirector's Executive Council
DECDiplôme d'Etudes Complémentaires (French: Complementary Diploma; Belgium)
DECDecatur, IL, USA - Decatur Municiple Airport (Airport Code)
DECDigital Effects Control (photography, used in digital cameras color settings)
DECData Evolution Corporation (New Orleans, LA and Ontario, Canada)
DECDevelopment and Education Committee
DECDesign, Engineering and Computing
DECDouglas Electric Cooperative
DECDiamond Entertainment Corporation (video company)
DECDefence Equipment Capability
DECDrug Education Coordinator
DECDream Exotics Cars (French car club)
DECDeductible Employee Contribution (US IRS)
DECDrug Evaluation in Children
DECDisease Endemic Country
DECDigital Extended Command
DECDefence Estates Committee
DECDiamond Edge Communications
DECDépartement d'Etudes des Combustibles (French: Department of Fuel Studies; Commissariat à l'Energie Atomique et aux Energies Alternatives)
DECDepartment of Environmental Conventions
DECDingwall Evangelical Church (UK)
DECDOE Environmental Checklist
DECDisposable Enterics Card
DECData Equivalence Class
DECDesign Error Check
DECDelta Executive Controller
DECDispersion Equalization Card
DECDownhill Etc Crew (bike jumping group)
References in periodicals archive ?
Up to $100,000 in value of an annuity or other benefit payable to any surviving beneficiary under a qualified plan upon the death of a participant, to the extent such value is attributable to employer contributions and to deductible employee contributions, is excludable from the gross estate (but special rules apply to a lump sum distribution).
Any deductible employee contributions that are applied toward the purchase of life insurance will be treated as a distribution in the year so applied.
However, the exclusion applies only to amounts attributable to employer contributions (that is, to premiums that were excludable from the employee's gross income under the exclusion allowance rule-see Q 479) and to "deductible employee contributions." Any portion of the premiums that were not excludable from the employee's gross income or were not "deductible employee contributions" are treated as employee contributions, and a corresponding portion of the value of the death or survivor benefit is includable in his gross estate.
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