Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans; Correction
other · IRS · Rule · Published 1999-04-01 · Effective 1999-01-29 · 64 FR 15687
Document
Document number
99-7791
Federal Register citation
64 FR 15687
CFR reference
26 CFR 31
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-04-01
Effective date
1999-01-29
Treasury docket
TD 8814
Abstract
This document contains corrections to Treasury Decision 8814, which was published in the Federal Register on Friday, January 29, 1999 (64 FR 4542) that provides guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Insurance Contributions Act (FICA).