TN 19 (11-97)

RS 01402.100 Tax-Exempt Trust & Other Plans - General

Citations:

Act, Sec. 209(a)(4);

20 CFR 404.1052 - 20 CFR 404.1054.

A. POLICY

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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402100
RS 01402.100 - Tax-Exempt Trust & Other Plans - General - 09/01/2004
Batch run: 01/27/2009
Rev:09/01/2004