TN 10 (09-90)

RS 01402.135 Supplemental Retirement Plan

Citations:

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

A. POLICY

Beginning January 1, 1984, employer payments to certain supplemental retirement plans, are excluded from wages under the Act. This exclusion applies only to:

  • Qualified plans under the Act which provide cost-of-living adjustments to pension benefits, and

  • Plans which are also treated as welfare plans under sec. 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974.

B. PROCEDURE

Develop only if the employer or employee claims that the payments are excluded under either of the above provisions.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402135
RS 01402.135 - Supplemental Retirement Plan - 09/20/1990
Batch run: 01/27/2009
Rev:09/20/1990