Beginning January 1, 1984, employee contributions made under a qualified cash or deferred
arrangement, under sec. 401(k)(2) of the IRC, are wages for Social Security purposes
if the employee could have elected to receive cash in lieu of the contributions and
the amounts were not included in the gross income by reason of sec. 402(a)(8) of the IRC. The contributions
are counted as wages at the time the distributions are paid to the trust.