The cost of group-term life insurance that is includible in income only because the insurance exceeds $50, 000 of coverage is ... Employer contributions to nonqualified deferred compensation or nonqualified pension plans are treated as socialanbsp;...
|Title||:||Employer's Supplemental Tax Guide (supplement to Circular E, Employer's Tax Guide, Publication 15).|
|Author||:||United States. Internal Revenue Service|