20 C.F.R. § 404.1050

Retirement payments

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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).

[55 FR 7310, Mar. 1, 1990]
Notes of Decisions
Cited in 2 cases, 1959–1974 · leading case: Clevenger v. Weinberger, 375 F. Supp. 821 (W.D. Mo. 1974).
Clevenger v. Weinberger, 375 F. Supp. 821 (W.D. Mo. 1974). “§§ 701-708 (1970)], from any trade or business carried on by a partnership of which he is a member; See also 20 C.F.R. § 404.1050 et seq. (1973); 26 U.”
Rafal v. Flemming, 171 F. Supp. 490 (E.D. Va. 1959). “See: 20 C.F.R. § 404.1050 and § 404.1051(d) In 42 U.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.