TN 19 (11-97)
The Act excludes from wages any payments from or to a trust and annuity type plan
provided, the plan also meets the tax-exempt criteria in the applicable section of
The following is a list of plans (and corresponding POMS references) where the payments
qualify as wage exclusions under the Act, provided the IRS considers them tax-exempt.
Annuity or Bond Purchase Plan (RS 01402.105).
Employer Pick-Up Plan (RS 01402.110).
Exempt Governmental Deferred Compensation Plan (RS
Federal Thrift Savings Plan (RS 01402.120).
Profit-Sharing or Stock Bonus Plan (RS 01402.125).
Simplified Employee Pension (SEP) Plan (RS 01402.130).
Supplemental Retirement Plan (RS 01402.135).
Tax-Exempt Trust (RS 01402.140).
Tax-Sheltered Annuity Plan (RS 01402.145).