The new provision provided in RS 01802.225B.2.a.-RS 01802.225B.2.c. is effective for remuneration paid after December 31, 1994. In addition, the provision
applies to remuneration paid after December 31, 1984 and all years before January
1, 1995, unless the payor treated the remuneration when paid as subject to FICA tax;
i.e., as wages.