26 CFR §31.3401(a)(12)-1 — (a)(12)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.

1. (a)Payments from or to certain taxexempt trusts. The term “wages” does not include any payment made—
   1. (1)By an employer, on behalf of an employee or his beneficiary, into a trust, or
   2. (2)To, or on behalf of, an employee or his beneficiary from a trust,
2. (b)Payments under or to certain annuity plans.
   1. (1)The term “wages” does not include any payment made after December 31, 1962—
      1. (i)By an employer, on behalf of an employee or his beneficiary, into an annuity plan, or
      2. (ii)To, or on behalf of, an employee or his beneficiary under an annuity plan, if at the time of such payment the annuity plan is a plan described in section 403(a).
   2. (2)The term “wages” does not include any payment made before January 1, 1963—
      1. (i)By an employer, on behalf of an employee or his beneficiary, into an annuity plan, or
      2. (ii)To, or on behalf of, an employee or his beneficiary under an annuity plan, if at the time of such payment the annuity plan meets the requirements of section 401 (a) (3), (4), (5), and (6).
3. (c)Payments under or to certain bond purchase plans. The term “wages” does not include any payment made after December 31, 1962—
   1. (1)By an employer, on behalf of an employee or his beneficiary, into a bond purchase plan, or
   2. (2)To, or on behalf of, an employee or his beneficiary under a bond purchase plan,
4. (d)Payment to individual retirement plans.
   1. (1)The term “wages” does not include any payment to an individual retirement plan described in section 7701(a)(37) by an employer after December 31, 1974, on behalf of an employee, if, at the time of such payment, it is reasonable for the employer to believe that the employee will be entitled to a deduction for such payment under section 219(a).
   2. (2)The term “wages” does not include any payment to an individual retirement plan described in section 7701(a)(37) by an employer after December 31, 1976, on behalf of an employee, if, at the time of such payment, it is reasonable for the employer to believe that the employee on whose behalf the payment is made will be entitled to a deduction for such payment under section 220(a).
   3. (3)The term “wages” does not include any payment to a simplified employee pension arrangement described in section 408(k) by an employer after December 31, 1978, on behalf of an employee, if, at the time of such payment, it is reasonable for the employer to believe that the employee on whose behalf the payment is made will be entitled to a deduction for such payment under section 219(a).