27 Miss. Code. R. 220-XIII-13.4

Current through October 10, 2024
Section 27-220-XIII-13.4 - DIFFERENTIAL WAGE

Effective January 1, 2009, a Participant who is receiving a differential wage payment within the meaning of Code Section 414(u)(12)(D) from the Employer shall be treated as an Employee of the Employer and the differential wage payment shall be treated as Compensation. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.

27 Miss. Code. R. 220-XIII-13.4

Amended 10/1/2015
Amended 8/1/2016
Amended 4/1/2017
Amended 1/1/2021
Amended 4/1/2022
Amended 7/1/2023
Amended 12/1/2023