Special rules for computing employees’ contributions
In computing, for purposes of subsection (c)(1)(A), the aggregate amount of premiums or other consideration paid for the contract, and for purposes of subsection (e)(6), the aggregate premiums or other consideration paid, amounts contributed by the employer shall be included, but only to the extent that—
(1)#
such amounts were includible in the gross income of the employee under this subtitle or prior income tax laws; or
(2)#
if such amounts had been paid directly to the employee at the time they were contributed, they would not have been includible in the gross income of the employee under the law applicable at the time of such contribution.
the Secretary, to provide pension or annuity credits, to the extent such credits are attributable to services performed before January 1, 1963 , and are provided pursuant to pension or annuity plan provisions in existence on March 12, 1962 , and on that date applicable to such services, or to the extent such credits are attributable to services performed as a foreign missionary (within the meaning of section 403(b)(2)(D)(iii), as in effect before the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001).