(2) Definitions (A) Supplemental unemployment compensation benefits For purposes of paragraph (1), the term “supplemental unemployment compensation benefits” means amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of an employee’s involuntary separation from employment (whether or not such separation is temporary), resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includible in the employee’s gross income. (B) Annuity For purposes of this subsection, the term “annuity” means any amount paid to an individual as a pension or annuity. (C) Sick pay For purposes of this subsection, the term “sick pay” means any amount which— (i) is paid to an employee pursuant to a plan to which the employer is a party, and (ii) constitutes remuneration or a payment in lieu of remuneration for any period during which the employee is temporarily absent from work on account of sickness or personal injuries.
26 USC § 3402(o)(2)
None identified. Default scope is assumed to be the entire title.