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policy”. Webster’s Third New International Dictionary 204
(2002).
The relevant definitions in The American Heritage Dictionary
of the English Language are similar, but with some variation in
the second case, viz: “(2) A payment made or an entitlement
available in accordance with a wage agreement, an insurance
policy, or a public assistance program.” The American Heritage
Dictionary of the English Language 168 (4th ed. 2000).
Both Merriam-Webster’s Collegiate Dictionary and Merriam-
Webster’s Online Dictionary include the following definition: “a
service (as health insurance) or right (as to take vacation time)
provided by an employer in addition to wages or salary”.
Merriam-Webster’s Collegiate Dictionary 114 (11th ed. 2003) and
Merriam-Webster’s Online Dictionary, http://aolsvc.merriam-
webster.aol.com/mwwod-aol.htm (last visited Feb. 26, 2007).
Those definitions are instructive. We conclude the
following: The term “benefit” is commonly understood to include
things both tangible and intangible. Independence and vocational
functioning are among the intangible benefits intended for
participants in the CWT program. Although the term “benefit” is
not synonymous with the term “payment”, many payments are
benefits, including payments that constitute items of gross
income, e.g., fringe benefits, pensions and annuities. See sec.
61(a)(1) (fringe benefits), (9) (annuities), (11) (pensions).
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