TN 8 (11-93)

RS 01401.200 Employee Benefit Plans

POLICY

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).


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301401200
RS 01401.200 - Employee Benefit Plans - 09/01/2004
Batch run: 01/27/2009
Rev:09/01/2004