Any contribution, payment or service provided by an employer under a qualified group legal services plan which meets the requirements in sec. 120 of the IRC are excluded from wages. This exclusion requires a ruling by IRS that the plan is qualified under sec. 120 of the IRC.

This exclusion is limited to $70 of the plan's annual premium value.

For taxable years beginning after June 30, 1992, these employer payments will be wages.