20 C.F.R. § 404.1050

Current through May 31, 2024

Section 404.1050 - Retirement payments

Payments made after 1983 to you (including any amount paid by an employer for insurance or annuities) on account of your retirement for age are not excluded from wages unless-

(a) The payments are to or from a trust or annuity plan of your employer as described in § 404.1052 ; or

(b) The payments satisfy the requirements described in § 404.1049(c)(2) .

20 C.F.R. §404.1050

55 FR 7310, Mar. 1, 1990