20 C.F.R. § 404.1052
Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans
(a) We do not include as wages any payment made—
(1) Into a tax-exempt trust or annuity plan by your employer on behalf of you or your beneficiary; or
(2) From a tax-exempt trust or under an annuity plan to, or on behalf of, you or your beneficiary.
(b) The trust must be exempt from tax under sections 401 and 501(a) of the Code, and the annuity plan must be a plan described in section 403(a) of the Code when payment is made.
(c) The exclusion does not apply to payments to an employee of the trust for work done as an employee of the trust.
Notes of Decisions
Cited in 5
cases (2 in the last 5 years), 1959–2023 · leading case: George F. Delno v. Anthony J. Celebrezze, Sec'y of Health, Educ. & Welfare, 347 F.2d 159 (9th Cir. 1965).
George F. Delno v. Anthony J. Celebrezze, Sec'y of Health, Educ. & Welfare, 347 F.2d 159 (9th Cir. 1965). “1052(a) (2), (3), and (4) of the Social Security Administration Regulations, 20 C.F.R. § 404.1052 (a) (2), (3), and (4) provide: “(2) Payments for the use or occupancy of entire private residences or living quarters in duplex or multiple-housing units are generally rentals from…”
Anna Conklin v. Anthony J. Celebrezze, Sec'y of Health, Educ. & Welfare, 319 F.2d 569 (7th Cir. 1963). “A pertinent regulation of the Social Security Administration provides: “Payments for the use or occupancy of rooms or other space where services are also rendered to the occupant, such as for the use or occupancy of rooms or other quarters in hotels, boarding houses, or…”
Rafal v. Flemming, 171 F. Supp. 490 (E.D. Va. 1959). “Under the Social Security Administration regulation appearing at 20 C.F.R. 404.1052, plaintiff could not qualify for old-age benefits if he was merely operating an apartment house without more.”
Linton v. Saul (N.D. Ill. 2023). “31, 2022) (citing 20 C.F.R. §404.1052 (a)); Ellen B. v. Saul, No.”
Holt v. Raytheon Tech. Corp. (D. Mass. 2022). “§ 409 (a)(4); 20 C.F.R. § 404.1052 (a)(2); see also SOC.”
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