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:

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

2. 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