198                              LAWS OF MARYLAND                        [CH. 56

State or any other state. The term predecessor as used in this sub-
section shall mean the same as it means in Section 8 (c) (5) of this
article;

(2)   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 em-
ployees 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) retirement, or (B) sickness or acci-
dent disability, or (C) medical or hospitalization expenses in connec-
tion with sickness or accident disability, or (D) death;

(3)   Any payment made to an employee (including any amount
paid by an employer for insurance or annuities, 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 hospitaliza-
tion expenses in connection with sickness or accident disability, made
by an employer to, or on behalf of, an employee after the expiration
of six calendar months following the last calendar month in which
the employee worked for such employer;

(5)   Any payment made to, or on behalf of, an employee or his
beneficiary (A) from or to a trust exempt from tax under Section
[165] 401 (a) of the federal Internal Revenue Code at the time of
such payment unless such payment is made to an employee of the
trust as remuneration for services rendered as such employee and not
as beneficiary of the trust, or (B) under or to an annuity plan which,
at the time of such payment, meets the requirements of Section [165]
401 (a) (3), (4), (5), and (6) of the federal Internal Revenue Code;

(6)   The payment by an employer (without deduction from the
remuneration of the employee) (A) of the tax imposed upon an
employee under Section [1400] 3101 of the federal Internal Revenue
Code, or (B) of any payment required from an employee under a
state unemployment insurance law;

(7)   Remuneration paid in any medium other than cash to an
employee for service not in the course of the employer's trade or
business;

(8)   Any payment (other than vacation or sick pay) made to an
employee after the month in which he attains the age of sixty-five,
if he did not work for the employer in the period for which such
payment is made.

(9)   The amount of any payment (including any amount paid by
an employer into a fund to provide for any such payment) made to,
or on behalf of, an employee under a plan or system established by
an employer which makes provision for his employees generally, or
for a class or group of his employees, for the purpose of supplement-
ing unemployment benefits.

(10)   Vacation pay earned or accumulated to the credit of the
individual, paid or payable at the time of layoff or separation from
employment.