ORS
657.130¹
Wages
- • exclusion of payments from certain trusts and annuities
Wages does not include the amount of any payment made by an employing unit to, or on behalf of, an individual performing service for it, or the individuals beneficiary:
(1) From or to a trust exempt from tax under section 401(a) of the United States Code at the time of such payment unless such payment is made to an individual performing service for the trust as remuneration for such service and not as a beneficiary of the trust; or
(2) Under or to an annuity plan which, at the time of such payment, meets the requirements of section 401(a) of the United States Code. [Amended by 1973 c.300 §4; 1981 c.77 §7]
1 Legislative Counsel Committee, CHAPTER 657—Unemployment Insurance, https://www.oregonlegislature.gov/bills_laws/ors/ors657.html (2019) (last accessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2019, Chapter 657, https://www.oregonlegislature.gov/bills_laws/ors/ano657.html (2019) (last accessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information