886 LAWS OF MARYLAND. [CH. 496

customarily received by an individual in the course of his em-
ployment from persons other than his employing unit shall be
treated as remuneration received from his employing unit.
The reasonable cash value of compensation in any medium
other than cash, and the reasonable amount of gratuities, shall
be estimated and determined in accordance with rules pre-
scribed by the Board. Amounts paid to traveling salesmen or
other individuals as allowance or reimbursement for traveling
or other expenses incurred on the business of the employing
unit shall be deemed to constitute service only to the extent
of the excess of such amounts over the expenses actually in-
curred and accounted for by the individual to his employing
unit; provided that the term "wages" shall not include:

(1) Prior to January 1, 1947, that part of remuneration
which, after remuneration equal to $3,000 has been paid to an
individual by an employer with respect to employment during
any calendar year, is paid to such individual by such employer
with respect to employment occurring during such calendar
year and after December 31,1939; and subsequent to December
31, 1946, that part of remuneration which, after remuneration
equal to $3,000 has been paid during any calendar year to an
individual by an employer with respect to employment, is paid
during such calendar year to such individual by such em-
ployer with respect to employment in this State or any other
state;

(2) The amount of any payment with respect to services
performed after December 31, 1940, to, or on behalf of, an
individual in its employ under a plan or system established by
an employing unit which makes provision for individuals in its
employ generally or for a class or classes of such individuals
(including any amount paid by an employing unit for insur-
ance or annuities, or into a fund, to provide for any such
payment), on account of (A) retirement, or (B) sickness or
accident disability, or (C) medical and hospitalization ex-
penses in connection with sickness or accident disability, or
(D) death, provided the individual in its employ (i) has not
the option to receive, instead of provision for such death
benefit, any part of such payment, or if such death benefit is
insured, any part of the premiums (or contributions to
premiums) paid by his employing unit, and (ii) has not the
right, under the provisions of the plan or system or policy of
insurance providing for such death benefit, to assign such
benefit, or to receive a cash consideration in lieu of such bene-
fit either upon his withdrawal from the plan or system pro-
viding for such benefit or upon termination of such plan or
system or policy of insurance or of his services with such em-
ploying unit;