The term "wages" does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died.
26 C.F.R. §31.3121(a)(14)-1
The term "wages" does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died.
26 C.F.R. §31.3121(a)(14)-1