Superannuation or Pension Benefit

amounts voluntarily paid to improve the retirement income of priests who did not have 35 years of service was pension income to them

lump sums paid by Quebec government to members of deficit plans were not taxable

transfer of a pension plan assets and liabilities to the asset purchaser with regulatory approval entailed a plan “modification” rendering actuarial surplus compensation taxable

Australian “Self-managed Super Fund” was a pension plan

employer contributions to a predecessor fund are insufficient to give rise to superannuation or pension benefits

lump sum payment from funded or unfunded SERP is included

401(k) plan a savings plan rather than superannuation or pension plan

pension plan characteristics

no basis for avoiding double-taxation on pension plan

pension paid to beneficiary of deceased employee was pension rather than death benefit