20 C.F.R. § 404.1052 Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.
Title 20 - Employees' Benefits
(a) We do not include as wages any payment made— (1) Into a tax-exempt trust or annuity plan by your employer on behalf of you or your beneficiary; or (2) From a tax-exempt trust or under an annuity plan to, or on behalf of, you or your beneficiary. (b) The trust must be exempt from tax under sections 401 and 501(a) of the Code, and the annuity plan must be a plan described in section 403(a) of the Code when payment is made. (c) The exclusion does not apply to payments to an employee of the trust for work done as an employee of the trust. [55 FR 7310, Mar. 1, 1990]
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
Wages
§ 404.1052 Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.
