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Federal Scheme for Deductions for Contributions
Definition of Welfare Benefit Fund
3 other sections not shown
account limit accrued actuarial apply basis benefits provided bill provides cafeteria plan carryback Code section collective bargaining Committee conference agreement Congress contract December 31 deferred compensation DEFRA determined disability benefits discriminatory disqualified benefit economic performance occurs effective date employee benefit employer contributions ERISA excise tax exempt expenses Explanation of Provision funded welfare benefit gross income group legal services group-term life insurance highly compensated employees income tax insurance benefits insurance company July 18 June 22 key employee liability ment nondiscrimination standard Participating Employer payment percent ployee post-retirement health benefits post-retirement life insurance post-retirement medical benefits present law purposes qualified asset account qualified direct cost refunds relating respect retired employees retired lives reserve Revenue safe harbor section 79 self-insured separate account taken into account taxpayer Technical Corrections Act term life insurance tion transition rules Treasury regulations treated unrelated business income VEBA welfare benefit fund welfare benefit plans