RS 01402.000 Wage Exclusions

Subchapter Table of Contents
Section Latest
Transmittal
RS 01402.001Wage Exclusions General InformationTN 23 06-10
RS 01402.005Plan Established By the EmployerTN 23 06-10
RS 01402.010Salary Reduction AgreementTN 23 06-10
PAYMENTS MADE DURING EMPLOYMENT RELATIONSHIP
RS 01402.020Agricultural LaborTN 17 09-96
RS 01402.025Seasonal Agricultural LaborTN 27 05-12
RS 01402.030General Cafeteria PlansTN 27 05-12
RS 01402.035Cafeteria Plans Before January 1, 1984TN 25 03-12
RS 01402.036Cafeteria Plans Beginning January 1, 1984TN 25 03-12
RS 01402.038Tax-Favored Health PlansTN 27 05-12
RS 01402.040Fringe BenefitsTN 25 03-12
RS 01402.045De Minimus FringeTN 24 03-12
RS 01402.050Fringe Benefits Prior to January 1, 1985TN 24 03-12
RS 01402.051Fringe Benefits Beginning January 1, 1985TN 27 05-12
RS 01402.060Company Car Provided as a Fringe BenefitTN 27 05-12
RS 01402.065Gyms and Other Athletic Facilities as a Fringe BenefitTN 27 05-12
RS 01402.070No Additional Cost Service - A Fringe BenefitTN 28 05-12
RS 01402.075Qualified Employee Discount - A Fringe BenefitTN 28 05-12
RS 01402.080Working Condition FringeTN 28 05-12
RS 01402.085Employer Provided ParkingTN 29 12-12
RS 01402.090Sick and Disability PaymentsTN 29 12-12
RS 01402.095Medical and Hospital ExpensesTN 29 12-12
TAX-EXEMPT TRUST & OTHER PLANS - GENERAL
RS 01402.100Tax-Exempt Trust & Other Plans - GeneralTN 19 11-97
RS 01402.105Annuity Or Bond Purchase PlanTN 10 09-90
RS 01402.110Employer Pick-Up PlansTN 10 09-90
RS 01402.115Exempt Governmental Deferred Compensation PlanTN 10 09-90
RS 01402.120Federal Thrift Savings PlanTN 10 09-90
RS 01402.125Profit-Sharing Or Stock Bonus PlanTN 10 09-90
RS 01402.130Simplified Employee Pension (SEP) PlanTN 10 09-90
RS 01402.135Supplemental Retirement PlanTN 10 09-90
RS 01402.140Tax-Exempt TrustTN 10 09-90
RS 01402.145Tax-Sheltered Annuities - GeneralTN 10 09-90
OTHER WAGE EXCLUSIONS
RS 01402.205Awards - WagesTN 10 09-90
RS 01402.210Disabled Beneficiary PaymentsTN 21 01-98
RS 01402.215Domestic Services - 1993 And EarlierTN 21 01-98
RS 01402.216Domestic Services - 1994 And LaterTN 21 01-98
RS 01402.220Educational And Dependent Care Assistance ProgramsTN 21 01-98
RS 01402.225Employee Tax Payments And Other DeductionsTN 14 12-93
RS 01402.230Homeworker ServicesTN 12 02-92
RS 01402.235Wages - Legal Services (Group) PlanTN 12 02-92
RS 01402.240Meals And LodgingTN 10 09-90
RS 01402.245Moving ExpensesTN 10 09-90
RS 01402.250Noncash Payments - GeneralTN 10 09-90
RS 01402.255Wages - Nonprofit OrganizationTN 10 09-90
RS 01402.265Scholarship And Fellowship GrantsTN 13 06-92
RS 01402.270Services Not In The Course Of The Employer's Trade Or BusinessTN 13 06-92
RS 01402.280Tips - GeneralTN 13 06-92
RS 01402.290Wages Paid After Retirement Age For Nonwork PeriodsTN 13 06-92
RS 01402.295Workers' Compensation (WC) PaymentsTN 10 09-90
PART III — PAYMENTS MADE UPON TERMINATION OF EMPLOYMENT — GENERAL
RS 01402.300Termination Of Employment - GeneralTN 10 09-90
DEATH BENEFITS
RS 01402.305Payments Upon DeathTN 10 09-90
RS 01402.310Wages Paid After DeathTN 10 09-90
RETIREMENT AND PENSION BENEFITS
RS 01402.320Retirement And Pre-Retirement Pay CriteriaTN 10 09-90
RS 01402.324Retirement Benefits On Account Of DisabilityTN 10 09-90
RS 01402.325Retirement Pay Before January 1, 1984TN 24 03-12
RS 01402.326Retirement Pay - Beginning January 1, 1984TN 10 09-90
RS 01402.400Payments That Are Not WagesTN 23 06-10
RS 01402.410Court Award or JudgmentTN 23 06-10
RS 01402.420Health Professions Scholarship ProgramTN 23 06-10
RS 01402.430Purchase of Contract Payments DefinitionTN 23 06-10
RS 01402.440Definition of Strike BenefitsTN 23 06-10
RS 01402.450Supplemental Unemployment Benefit (SUB) PlansTN 23 06-10
RS 01402.460Trade Adjustment Assistance ProgramTN 23 06-10
RS 01402.470Uniform AllowancesTN 23 06-10
RS 01402.480Veterans' Training PayTN 23 06-10
RS 01402.485Department of Veterans Affairs (VA) Incentive Therapy (IT) and Compensated Work Therapy (CWT) Programs.TN 26 05-12
RS 01402.490Military Differential PayTN&#