FUTA Taxation of Amounts Under Employee Benefits Plans; FICA Taxation of Amounts Under Employee Benefits Plans; Hearing

Короткий зміст

This document provides notice of a public hearing on proposed Income Tax Regulations relating to when amounts deferred under or paid from certain nonqualified deferred compensation plans are taken into account as ``wages'' for purposes of the employment taxes imposed by the Federal Unemployment Tax Act and the Federal Insurance Contributions Act.