TN 8 (11-93)
RS 01401.200 Employee Benefit Plans
Effective 1987, any amount required to be included in gross income under section 89 of the IRC (pertaining to benefits provided under certain discriminatory employee benefit plans), is wages for social security purposes.
EXCEPTION: This rule does not apply to former employees who terminated their employment prior to January 1, 1989 (P.L. 100-647).