TN 8 (11-93)

RS 01401.190 Early Retirement Incentive Payments

POLICY

Early retirement incentive payments are wages unless the plan qualifies for special tax treatment under the IRC. Such payments are usually for past service and typically conditioned on an employee's age and length of service. Under such circumstances, the payments represent additional compensation flowing from the employment relationship.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301401190
RS 01401.190 - Early Retirement Incentive Payments - 12/06/1993
Batch run: 07/03/2014
Rev:12/06/1993