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Do amounts deferred under a nonqualified deferred compensation plan count as wages?
Effective January 1, 1984, delayed payments under your Nonqualified Deferred Compensation Plan are wages:
When you perform services; or
When you meet the conditions required for payment.
Note: If an agreement was in existence on March 24, 1983, between you and a nonqualified deferred compensation plan for services you performed before 1984, the payments are excluded from wages if the payment would have been excluded from wages under Social Security before 1983.
Last Revised: March, 2001
- Pension and Retirement Payments
- Do payments to a profit-sharing or stock bonus plan count as wages?
- Do supplemental retirement plan payments count as wages?
- Do payments from a plan or system for sickness, retirement, etc. count as wages?
- Do payments under or to a tax-sheltered annuity plan count as wages?
- Do payments from or to a tax-exempt annuity plan count as wages?
- Do payments from Individual Retirement Accounts (IRA's) and Keogh plans count as wages?
- Do payments made to a disabled former employee count as wages?
- Payments Under a Cafeteria Plan
- Do advance payments count as wages?
- Do fringe benefits count as wages?
- Do findings by State unemployment compensation agencies constitute evidence of wages?
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