payments by employer to survivor or estate of former employee

payments by employer to survivor or estate of former employee Sec. 122. (a) Section 209 of the Social Security Act is amended by striking out “or” at the end of subsection (1), by striking out the period at the end of subsection (m) and inserting in lieu thereof “; or”, and by inserting after subsection (m) the following new subsection: “(n) Any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died.” (b) Section 3121(a) of the Internal Revenue Code of 1954 (relating to definition of wages) is amended by striking out “or” at the end of paragraph (12), by striking out the period at the end of paragraph (13) and inserting in lieu thereof “; or”, and by inserting after paragraph (13) the following new paragraph: “(14) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died.” (c) The amendments made by this section shall apply in the case of any payment made after December 1972.