20 CFR 404.1050 : Employees' Benefits (§ 1.1 To Parts 1011-1099) — (Part 400 To Part 499) — Social Security Administration (Part 400 To Part 499) — Federal Old-Age, Survivors And Disability Insurance (1950- ) (§ 404.1 To § 404.2127) — Employment, Wages, Self-Employment, And Self-Employment Income (§ 404.1001 To § 404.1096) — Wages (§ 404.1041 To § 404.1060) — Retirement payments.

4 Aug 2016

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).

20 CFR 404.1050
[55 FR 7310, Mar. 1, 1990]