[lemma=□] □
[lemma=","] □
[lemma=other] □
Not included in the definition of income are : campaign contributions ; a cash bequest or cash inheritance ; dividends , interest , or other return on a security registered with the SEC ; insurance payments received ; interest , dividends , or premiums on a time or demand deposit in a financial institution ; income of dependent children ; alimony or child support payments ; and payments received under a defined benefit pension plan qualified under Internal Revenue Code section 401 ( a ) .