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Guide to VEBAs
A Practical Guide to Voluntary Employees
Section 125Cafeteria Plans
actual deferral percentage actuarial annual apply assets average deferral beneficiary beneﬁciary association beneﬁt provided Cafeteria plan cash or deferred collective bargaining agreement corporation costs coverage death benefits December 31 deferred arrangement described in section determined disability distribution elective contributions eligible employees employee benefit employee elects employee welfare benefit employee's employer contributions ERISA example exemption facts and circumstances geographic locale highly compensated employees income tax individual membership National Office non-elective contributions non-elective portion nondiscrimination nonforfeitability owner-member paragraph participant payable payment pension plan percent percentage test Practising Law Institute premiums Private Letter Ruling profit-sharing proposed regulations purposes pursuant qualified qualiﬁed cash requirements restriction Revenue Ruling safe harbor rule salary reduction satisﬁes satisfy Section 125 self-funded severance pay plan shareholders sick Social Security stock bonus plan stop-loss taxable term termination tion Treas trust vacation facility VEBA VEBA‘s voluntary employees welfare benefit plan Yes Yes