J. MILLARD TAWES, GOVERNOR                            583

(4)  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 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
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
a beneficiary of the trust, or (B) under or to an annuity plan which,
at the time of such payment, meets the requirements of Section 401
(a) (3), (4), (5), and (6) of the federal Internal Revenue Code;

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

(7)  Remuneration paid in any medium other than cash to an em-
ployee for service not in the course of the employer's trade or busi-
ness;

(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 supple-
menting 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.

Sec. 2. And be it further enacted, That this Act shall take effect
June JULY 1, 1959.

Approved April 8, 1959.

CHAPTER 448
(House Bill 167)

AN ACT to limit to $1,500,000 the amount of funds, from the monies
credited to the account of the State of Maryland in the Unemploy-

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.

CAPITALS indicate amendments to bill.

Strike out indicates matter stricken out of bill.