[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.105-6]

[Page 459-460]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.105-6  Special rules for employees retired before January 27, 1975.

    (a) Application of section 105(d) to amounts received as retirement 
annuities. An employee who retired from work before January 27, 1975, 
receiving payments under his employer-established plan (to which Sec. 
1.72-15(a) applies) which payments were not treated as

[[Page 460]]

amounts received under a wage continuation plan for purposes of section 
105(d), may, as of the date the employee retired, treat such plan as 
such a wage continuation plan to the extent such payments are received 
prior to mandatory retirement age (as described in Sec. 1.105-
4(a)(3)(i)(B)), if--
    (1) His employer had in operation at the time of his retirement a 
program providing accident and health benefits under a wage continuation 
plan to which section 105(d) would apply;
    (2) The employer certifies, under procedures approved in advance 
under paragraph (c) of this section, that the employee would have been 
eligible for wage continuation benefits, under the terms and conditions 
of his employer's plan, because of personal injuries or sickness;
    (3) At the time of the employee's retirement there was no 
substantive difference between the benefits being actually received and 
the benefits he would have received had he retired under his employer's 
wage continuation plan; and
    (4) The employee agrees to the adjustments and conditions required 
by the Commissioner with respect to amounts excluded under section 72 
(b) or (d) in taxable years ending before January 27, 1975.
    (b) Filing requirements. (1) The certification required in paragraph 
(a)(2) and the agreement required in paragraph (a)(4) of this section 
shall be filed on or before April 15, 1977, with the return, or timely 
amended return or claim, made for the taxable year in which the employee 
reached retirement age as described in Sec. 1.79-2(b)(3), or, for the 
first taxable year for which the taxpayer files an income tax return 
claiming an exclusion under section 105(d), as provided in paragraph (a) 
of this section.
    (2) The Commissioner may prescribe a form and instructions with 
respect to the agreement provided for in paragraph (a)(4) of this 
section.
    (c) Employer certification--(1) Advance approval of procedures. Any 
reasonable and consistently applied procedures, approved in advance by 
the Internal Revenue Service, which require the employee to provide the 
employer or the insurer with medical documentation sufficient to show 
that an illness or disability existed as of the date of the employee's 
retirement, which would have entitled him to retire on account of 
personal injuries or sickness alone, are sufficient for purposes of this 
paragraph.
    (2) Place of submission. Request for advance approval of procedures 
for certification shall be submitted to the district director.
    (d) Cross reference. For special rules pertaining to taxpayers 
retired on disability before January 27, 1975, see Sec. 1.72-15(i).

[T.D. 7352, 40 FR 16666, Apr. 14, 1975]