1319. 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:
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Provides cost-of-living adjustments to pension benefits; and
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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