| Section |  | Latest Transmittal
 | 
            
            
               | RS 01402.001 | Wage Exclusions General Information | TN 23 06-10 | 
            
            
               | RS 01402.005 | Plan Established By the Employer | TN 32 06-24 | 
            
            
               | RS 01402.010 | Salary Reduction Agreement | TN 33 06-24 | 
            
            
               | RS 01402.020 | Agricultural Labor | TN 34 06-24 | 
            
            
               | RS 01402.025 | Seasonal Agricultural Labor | TN 36 10-24 | 
            
            
               | RS 01402.030 | General Cafeteria Plans | TN 27 05-12 | 
            
            
               | RS 01402.035 | Cafeteria Plans Before January 1, 1984 | TN 35 10-24 | 
            
            
               | RS 01402.036 | Cafeteria Plans Beginning January 1, 1984 | TN 25 03-12 | 
            
            
               | RS 01402.038 | Tax-Favored Health Plans | TN 38 11-24 | 
            
            
               | RS 01402.040 | Fringe Benefits | TN 25 03-12 | 
            
            
               | RS 01402.045 | De Minimus Fringe | TN 24 03-12 | 
            
            
               | RS 01402.050 | Fringe Benefits Prior to January 1, 1985 | TN 24 03-12 | 
            
            
               | RS 01402.051 | Fringe Benefits Beginning January 1, 1985 | TN 27 05-12 | 
            
            
               | RS 01402.060 | Company Car Provided as a Fringe Benefit | TN 27 05-12 | 
            
            
               | RS 01402.065 | Gyms and Other Athletic Facilities as a Fringe Benefit | TN 27 05-12 | 
            
            
               | RS 01402.070 | No Additional Cost Service - A Fringe Benefit | TN 39 11-24 | 
            
            
               | RS 01402.075 | Qualified Employee Discount - A Fringe Benefit | TN 28 05-12 | 
            
            
               | RS 01402.080 | Working Condition Fringe | TN 28 05-12 | 
            
            
               | RS 01402.085 | Employer Provided Parking | TN 29 12-12 | 
            
            
               | RS 01402.090 | Sick and Disability Payments | TN 29 12-12 | 
            
            
               | RS 01402.095 | Medical and Hospital Expenses | TN 29 12-12 | 
            
            
               | TAX-EXEMPT TRUST & OTHER PLANS - GENERAL | 
            
            
               | RS 01402.100 | Tax-Exempt Trust & Other Plans - General | TN 19 11-97 | 
            
            
               | RS 01402.105 | Annuity Or Bond Purchase Plan | TN 37 11-24 | 
            
            
               | RS 01402.110 | Employer Pick-Up Plans | TN 10 09-90 | 
            
            
               | RS 01402.115 | Exempt Governmental Deferred Compensation Plan | TN 10 09-90 | 
            
            
               | RS 01402.120 | Federal Thrift Savings Plan | TN 10 09-90 | 
            
            
               | RS 01402.125 | Profit-Sharing Or Stock Bonus Plan | TN 10 09-90 | 
            
            
               | RS 01402.130 | Simplified Employee Pension (SEP) Plan | TN 10 09-90 | 
            
            
               | RS 01402.135 | Supplemental Retirement Plan | TN 10 09-90 | 
            
            
               | RS 01402.140 | Tax-Exempt Trust | TN 40 11-24 | 
            
            
               | RS 01402.145 | Tax-Sheltered Annuities - General | TN 10 09-90 | 
            
            
               | OTHER WAGE EXCLUSIONS | 
            
            
               | RS 01402.205 | Awards - Wages | TN 10 09-90 | 
            
            
               | RS 01402.210 | Disabled Beneficiary Payments | TN 21 01-98 | 
            
            
               | RS 01402.215 | Domestic Services - 1993 And Earlier | TN 30 10-23 | 
            
            
               | RS 01402.216 | Domestic Services - 1994 And Later | TN 21 01-98 | 
            
            
               | RS 01402.220 | Educational And Dependent Care Assistance Programs | TN 21 01-98 | 
            
            
               | RS 01402.225 | Employee Tax Payments And Other Deductions | TN 14 12-93 | 
            
            
               | RS 01402.230 | Homeworker Services | TN 12 02-92 | 
            
            
               | RS 01402.235 | Wages - Legal Services (Group) Plan | TN 12 02-92 | 
            
            
               | RS 01402.240 | Meals And Lodging | TN 10 09-90 | 
            
            
               | RS 01402.245 | Moving Expenses | TN 10 09-90 | 
            
            
               | RS 01402.250 | Noncash Payments - General | TN 10 09-90 | 
            
            
               | RS 01402.255 | Wages - Nonprofit Organization | TN 10 09-90 | 
            
            
               | RS 01402.265 | Scholarship And Fellowship Grants | TN 13 06-92 | 
            
            
               | RS 01402.270 | Services Not In The Course Of The Employer's Trade Or Business | TN 13 06-92 | 
            
            
               | RS 01402.280 | Tips - General | TN 31 10-23 | 
            
            
               | RS 01402.290 | Wages Paid After Retirement Age For Nonwork Periods | TN 13 06-92 | 
            
            
               | RS 01402.295 | Workers' Compensation (WC) Payments | TN 10 09-90 | 
            
            
               | PART III — PAYMENTS MADE UPON TERMINATION OF EMPLOYMENT — GENERAL | 
            
            
               | RS 01402.300 | Termination Of Employment - General | TN 10 09-90 | 
            
            
               | DEATH BENEFITS | 
            
            
               | RS 01402.305 | Payments Upon Death | TN 42 11-24 | 
            
            
               | RS 01402.310 | Wages Paid After Death | TN 10 09-90 | 
            
            
               | RETIREMENT AND PENSION BENEFITS | 
            
            
               | RS 01402.320 | Retirement And Pre-Retirement Pay Criteria | TN 41 11-24 | 
            
            
               | RS 01402.324 | Retirement Benefits On Account Of Disability | TN 10 09-90 | 
            
            
               | RS 01402.325 | Retirement Pay Before January 1, 1984 | TN 43 11-24 | 
            
            
               | RS 01402.326 | Retirement Pay - Beginning January 1, 1984 | TN 10 09-90 | 
            
            
               | RS 01402.400 | Payments That Are Not Wages | TN 23 06-10 | 
            
            
               | RS 01402.410 | Court Award or Judgment | TN 23 06-10 | 
            
            
               | RS 01402.420 | Health Professions Scholarship Program | TN 23 06-10 | 
            
            
               | RS 01402.430 | Purchase of Contract Payments Definition | TN 23 06-10 | 
            
            
               | RS 01402.440 | Definition of Strike Benefits | TN 23 06-10 | 
            
            
               | RS 01402.450 | Supplemental Unemployment Benefit (SUB) Plans | TN 44 11-24 | 
            
            
               | RS 01402.460 | Trade Adjustment Assistance Program | TN 23 06-10 | 
            
            
               | RS 01402.470 | Uniform Allowances | TN 23 06-10 | 
            
            
               | RS 01402.480 | Veterans' Training Pay | TN 23 06-10 | 
            
            
               | RS 01402.485 | Department of Veterans Affairs (VA) Incentive Therapy (IT) and Compensated Work Therapy
                  (CWT) Programs. | TN 26 05-12 | 
            
            
               | RS 01402.490 | Military Differential Pay | TN 45 11-24 | 
            
            
               | RS 01402.500 | Payments under Federally Sponsored Programs | TN 23 06-10 | 
            
            
               | RS 01402.510 | Tolerance Rule for Developing Questionable Pay | TN 23 06-10 |