---
kind: "section"
citation: "20 C.F.R. § 404.1052"
title: "20"
number: "404.1052"
heading: "Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans."
url: "https://uscodex.org/cfr/20/404.1052"
---

# §404.1052. Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

- (a) **We do not include as wages any payment made—**
  - (1) Into a tax-exempt trust or annuity plan by your employer on behalf of you or your beneficiary; or
  - (2) **From a tax-exempt trust or under an annuity plan to, or on behalf of, you or your beneficiary.**
- (b) The trust must be exempt from tax under sections 401 and 501(a) of the Code, and the annuity plan must be a plan described in section 403(a) of the Code when payment is made.
- (c) The exclusion does not apply to payments to an employee of the trust for work done as an employee of the trust.

## Notes

### Amendments

[55 FR 7310, Mar. 1, 1990]

### Authority

Authority: Secs. 202(v), 205(a), 209, 210, 211, 229(a), 230, 231, and 702(a)(5) of the Social Security Act (42 U.S.C. 402(v), 405(a), 409, 410, 411, 429(a), 430, 431, and 902(a)(5)) and 48 U.S.C.1801.

### Source

Source: 45 FR 20075, Mar. 27, 1980, unless otherwise noted.

### Amendments

[55 FR 7310, Mar. 1, 1990]