(b) In this chapter, unless the context otherwise requires, “wages” does not include

1. (1) the amount of any payment, including an amount paid by an employing unit for insurance or annuities or into a fund to provide for the payment, to or on behalf of an individual or the individual's dependent under a plan or system established by an employing unit that makes provisions generally for individuals performing service for it, or for such individuals generally and their dependents, or for a class or classes of the individuals and their dependents, on account of

   1. (A) retirement;
   2. (B) sickness or accident disability;
   3. (C) medical or hospitalization expenses in connection with sickness or accident disability; or
   4. (D) death;
2. (2) the amount of a payment made by an employing unit to an individual performing service for it, including an amount paid by an employing unit for insurance or annuities or into a fund to provide for the payment, on account of retirement;
3. (3) the amount of a payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, by an employing unit to or on behalf of an individual performing service for it after the expiration of six calendar months following the last calendar month in which the individual performed services for the employing unit;

4. (4) the amount of a payment made by an employing unit to or on behalf of an individual performing services for it or the individual's beneficiary

   1. (A) from or to a trust described in 26 U.S.C. 401(a) (Internal Revenue Code) that is exempt from taxation under 26 U.S.C. 501(a) at the time of the payment, unless the payment is made to an individual performing services for the trust as remuneration for those services and not as a beneficiary of the trust; or
   2. (B) under or to an annuity plan that, at the time of the payment, meets the requirements of 26 U.S.C. 401(a)(3) — (6);
5. (5) the amount of a payment made by an employing unit (without deduction from the remuneration of the individual in its employ) of the tax imposed upon an individual in its employ under 26 U.S.C. 3101 (Internal Revenue Code) with respect to service performed;
6. (6) remuneration paid in a medium other than cash to an individual for service not in the course of the employing unit's trade or business;
7. (7) the amount of a payment, other than vacation or sick pay, to an individual after the month in which the individual attains the age of 65, if the individual did not perform services for the employing unit in the period for which the payment is made;
8. (8) dismissal payments that the employing unit is not legally required to make;
9. (9) the amount of any payment, including any amount paid by an employer into a fund to provide for any such payment, made to or on behalf of an employee under a plan or system established by an employer that makes provision for the employer's employees generally, or for a class or group of the employer's employees, for the purpose of supplementing unemployment benefits;
10. (10) the amount of a payment made to or on behalf of an employee for subsistence while the employee is employed away from home, but this exemption applies only to that portion of a subsistence payment that does not exceed the actual expenses of the employee while so employed;
11. (11) compensation received for inactive service performed by a member of the Alaska National Guard or Naval Militia;
12. (12) the amount of a payment made to or on behalf of an employee or the employee's beneficiary under a cafeteria plan as defined in 26 U.S.C. 125, if the payment would not be treated as wages under this section without regard to the cafeteria plan;
13. (13) the amount of payment made, or benefit furnished, by the employer under a plan to provide educational assistance to or for the benefit of an employee if, at the time of the payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under 26 U.S.C. 127(b).