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Z Planning Opportunities for VEBAs
Accounting for Postretirement Benefits
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amended by striking amount apply assets beneﬁts provided buyer cafeteria plan Code section collective bargaining agreement core health cost December 31 deduction deﬁned DEFRA dependent care assistance determined discriminatory effective date employee beneﬁt plan employee contributions employer maintains employer-provided beneﬁt example excess beneﬁt excluded expenses ﬁrst fund gross income group-term life insurance HCEs health benefits health coverage health plan highly compensated employees included individual inserting Internal Revenue Code key employees liability limit Medicare meet the requirements nondiscrimination rules nondiscrimination tests nonexcludable nonhighly compensated employees paragraph payments percent eligibility test period plan document premium proposed regulations provided beneﬁt purposes qualiﬁed reasonable received reimbursement relating requirements of section respect retiree benefits safe harbor salary reduction contributions satisﬁed Section 89 severance pay single written document subject to section subparagraph taxable term life insurance termination termination of employment treated VEBA welfare benefit welfare plans