TN 19 (11-97)
RS 01402.100 Tax-Exempt Trust & Other Plans - General
Act, Sec. 209(a)(4);
20 CFR 404.1052 - 20 CFR 404.1054.
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 IRC.
B. LIST OF PLANS
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.