TRAC_1986 Code

1986 Code--Subtitle F, Ch. 618,Part lllC

,

(2) IttFORMAfID~RLPI7RLD M BE FURNrSHED 81' E M P L O Y E R . - E V ~ ~ tmploytr
~
who rtcrlvu
szalcmtnt undcr p r a g r l p h { l X A ) with rcipccr to sick pay pard to any employer during
caitndar y u r shall, on or h f o r c January 31 01 rhc succeeding ycar. furnish a writirn rurcmcnt fo
such crnployct ~hovlng(A) LIKinformallon shown an t h t sulcmtnt Iurnrhcd undcr paragraph ( I W4I. and

(B)if any pomm o I thc srck pay a t x c l d a b k Irom gross i n m r undcr xcuon I W ( a ~ 3 ) ,
rhr pmrlcm which

15 no1

w exclud~bltand the poruon which rs wr tac)&blr

PL.5w45h.4 1-1

TOtht cxtcnt
on or *-11

pmct~ubicthe inlorinalwn srqurrtd undcr Ihc prcccdrng wntmcc shall b t I v i n a
h the su~cmmt{ IIany) r q u i r l d under sub-tion ( a )

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Mar. 1. lFBl
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[Sec60S2j
SEC. 6052. REXURNS REGARDING PAYMENT O F WAGES IN THE FORM OF
GROUP-TERM LIFE INSURANCE.

I*

MSXa)]

R E Q U I R W IW~ R L P O R ~ N C . - Eemployer
~~~
r h o during

any cakndar year prm*~ p
w
l ~ l einsurance m the lilt of an ernployrr during par1 or all d such ulm&r year under a d i c y ( o r
policies) u r r k d dimdy or indirccil~by such r r n p l v r shall makt a rtrurn rcrwding to the fa= (*
reguhlions prrxribed by the Scrrctrr).. w t l n g lwth the cmr af such insurance ard t k name a d
of the employe rm whose lik such insurance i s providrd, bul only to rhc ulenc * t ~ h cw
t d&
insurnwe i s indlPdiMc in the t r n p l p d s :rms intonw undcr ~ c t i o n
F a purpmcs o i rhir KE* tlY
rxrtnl to which tht rmi d grouplcrrn Iile insurhncc i 3 includiblr in ~ h employee's
r
pr-5 incm undrr
scctm-~ 79(a) shall br dtrrrminrd
il thr rmploycr arrc i h t mty cmplgwr paylnl such ernplgsl
rtmuntration in t h t Iorm 01 such insuranrc
Amndmcnts
P-Ls6772, g ZM ~ brcrd
l a*

rquittd ubdcr t k p r e d i q m i l t - shall
rhr c m H on
~ w klorr ]anma J I d t k
"kod*r mrlo uaicb Ihr
undn
*" mdc

scrl
parasra

(2) FUR:
turnid. an $1
Idor brrr
inlurrn~tion

SEC.6053. REPORTING OF TIPS.
L
k
.605Xa)l
R C P ~ RBY
~ SEMPWI'EU -Every crnpletc who. kn rht t O U T K O( his employment by
receir.cs in any cattnldar rnonlh tips which a r t *ages (as dtfintd in wtion 3121(*)
(a)