HARRY HUGHES, Governor

873

payment unless the payment is made to an employee of the trust as
remuneration for services rendered as an employee and not as
beneficiary of the trust, or under or to an annuity plan which,
at the time of the payment, meets the requirements of §
401(a)(3), (4), (5), and (6) of the federal Internal Revenue
Code ;

(6)  With respect to remuneration paid to an employee
for domestic service in a private home of the employer or for
agricultural labor, the payment by an employer (without deduction
from the remuneration of the employee) of the tax imposed upon an
employee under § 3101 of the federal Internal Revenue Code; or 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 the 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 supplementing unemployment benefits.

(10)  Any payment to an individual as compensation for
serving or being called to serve on a jury.

(Y) "TIPS" MEANS REMUNERATION PAID TO AN INDIVIDUAL BY A
CUSTOMER OF THE EMPLOYER THAT IS:

(1)  RECEIVED WHILE PERFORMING SERVICES WHICH
CONSTITUTE EMPLOYMENT; AND

(2)  INCLUDED IN A WRITTEN STATEMENT FURNISHED TO THE
EMPLOYER PURSUANT TO SECTION 6053 (A) OF THE FEDERAL INTERNAL
REVENUE CODE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1987.

Approved April 29, 1986.