Page 60

97 STAT. 124 PUBLIC LAW 98-21—APR. 20, 1983 (B) by striking out the semicolon at the end of subparagraph (D) and inserting in heu thereof a comma, and (C) by adding at the end thereof the following new subpara- graphs: "(E) under or to an annuity contract described in section 403G5), other than a payment for the purchase of such contract which is made by reason of a salary reduction ^reement (whether evidenced by a written instrument or otherwise), "(F) under or to an exempt governmental deferred compensa- Ante, p. 122. tion plan (as defined in section 3121(v)(3)), or "(G) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retire- ment but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(BXii) of the 29 use 1002. Employee Retirement Income Security Act of 1974;". 26 use 3306. (3) Subsection (b) of section 3306 of such Code (defining wages) is amended— (A) in paragraph (2), by striking out subparagraph (A) and redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively, (B) by striking out paragraphs (3) and (8), and (C) in paragraph (lOXA)— (i) by inserting "or" after "death,", and (ii) by striking out "or (iii) retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer,". (4)(A) Subparagraph (A) of section 3306(b)(2) of such Code, as redesignated by paragraph (3)(A), is amended to read as follows: "(A) sickness or accident disability (but, in the case of pay- ments made to an employee or any of his dependents, this subparagraph shall exclude from the term 'wages' only pay- ments which are received under a workman's compensation law), or". (B) Subsection (Jb) of section 3306 of such Code (defining wages) is amended by adding at the end thereof the following new flush sentence: "Except as otherwise provided in regulations prescribed by the Secretary, any third party which m^es a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (A) of paragraph (2) shall be treated for purposes of 26 use 3201 et this chapter and chapter 22 as the employer with respect to such ««9- wages." 26 use 3306 (C) Rules similar to the rules of subsections (d) and (e) of section 3 "^^TTo^ 0101 of the Act entitled "An Act to amend the Omnibus Reconciliation Act of 1981 to restore minimum benefits under the Social Security Act" (Public Law 97-123), approved December 29, 1981, shall apply Supra. in the administration of section 33060t>)(2)(A) of such Code (as amended by subparagraph (A)). Ante, p. 70. (cXD Section 209 of the Social Security Act (as amended by section lOl(cXl) of this Act) is further amended by adding at the end thereof the following new paragraphs: "Nothing in any of the foregoing provisions of this section (other than subsection (a)) shall exclude from the term 'wages'— "(1) Any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k) of the Inter- 26 use 3121 note