1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
  6. Topic - General Provisions
  7. 26 CFR § 31.3121(a)(14)-1
26 CFR § 31.3121(a)(14)-1
Payments by employer to survivor or estate of former employee
June 25, 2020
CFR

The term “wages” does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died.

[T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975]

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§ 31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death
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§ 31.3121(a)(15)-1 Payments by employer to disabled former employee

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