# Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans; Correction
> **IRS** · Correction to final regulations. · Published 1999-04-01 · Effective 1999-01-29 · 64 FR 15687
## Document
- **Document number:** 99-7791
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 15687
- **CFR reference:** 26 CFR 31
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/04/01/99-7791/federal-insurance-contributions-act-fica-taxation-of-amounts-under-employee-benefit-plans-correction)
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