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This document summarizes a court case regarding whether contributions made by Canisius College to employee retirement annuity contracts under a salary reduction plan should be subject to FICA taxes. The court determined that a 1965 IRS revenue ruling requiring inclusion of such contributions in FICA wages was invalid, as the contributions fell under a statutory exclusion from FICA wages for amounts paid by employers for retirement annuities. However, Congress subsequently amended laws to retroactively codif

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Scribd Government Docs

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