SUB or severance pay benefit
Defined in 1 place of the United States Code.
The term “SUB or severance pay benefit” means—
(A) any supplemental unemployment compensation benefit (as defined in section 501(c)(17)(D)), and
(B) any severance pay benefit.
Source
- 1994–present26 U.S.C. § 419AInternal Revenue Code · Qualified asset account; limitation on additions to account · for purposes of this section