EASTERBROOK, Circuit Judge.
An employer that establishes a pension plan for its employees sometimes contributes funds to the plan on top of the employees' stated salaries. These are "employers' contributions" and are not taxable income for the employee until the plan pays benefits to the employee. 26 U.S.C. §§ 401(a), 403, 501(a). The employer alternatively may give the employees higher stated salaries but dedicate some of the salaries to the pension plan...
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