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Do supplemental retirement plan payments count as wages?
Effective January 1, 1984, your supplemental retirement plan payments do not count as wages if the payments are made under a plan that:
Provides cost-of-living adjustments to pension benefits; and
Is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1984.
Last Revised: March, 2001
- Pension and Retirement Payments
- Do payments to a profit-sharing or stock bonus plan 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 amounts deferred under a nonqualified deferred compensation plan count as wages?
- Payments Under a Cafeteria Plan
- Are retirement payments received from partnerships included in net earnings?
- Do payments from Individual Retirement Accounts (IRA's) and Keogh plans count as wages?
- What types of income do NOT count under the earnings test?
- Do payments made to a disabled former employee count as wages?
- Do advance payments count as wages?
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