1572 LAWS OF MARYLAND [CH. 698

behalf of, an individual in its employ under a plan or
system established by an employing unit which makes pro-
vision for individuals in its employ generally or for a
class or classes of such individuals (including any amount
paid by an employing unit for insurance 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 expenses in connection
with sickness or accident disability, or (D) death, provided
the individual in its employ (i) has not the option to re-
ceive, 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 benefit either
upon his withdrawal from the plan or system providing for
such benefit or upon termination of such plan or system
or policy of insurance or of his services with such employ-
ing unit; ] The amount of any payment (including any
amount paid by an employer for insurance or annuities,
or into a fund, to provide for any such payment) made to,
or on behalf of, an employee or any of his dependents
under a plan or system established by an employer which
makes provision for his employees generally (or for his
employees generally and their dependents) or for a class
or classes of his employees (or for a class or classes of his
employees and their dependents), on account of (A) re-
tirement, or (B) sickness or accident disability, or (C)
medical or hospitalization expenses in connection with sick-
ness or accident disability, or (D) death;

(3) [The payment by an employing unit (without de-
duction from the remuneration of the individual in its
employ) of the tax imposed upon an individual in its em-
ploy under Section 1400 of the Federal Internal Revenue
Code with respect to services performed after December
31, 1940; or] Any payment made to an employee (includ-
ing any amount paid by an employer for insurance or an-
nuities, or into a fund, to provide for any such payment)
on account of retirement;

(4) [ Dismissal payments after December 31, 1940,
which the employing unit is not legally required to. make. ]
Any payment on account of sickness or accident disability,
or medical or hospitalization expenses in connection with
sickness or accident disability, made by an employer to, or
on behalf of, an employee after the expiration of six calen-