" ... analyzes the tax and other legal considerations relevant to pre-funding employee "welfare benefits" such as life, medical, accident and other similar benefits. It describes the principal characteristics of and rules that apply to the different types of entities that may be used to fund such benefits, including voluntary employees' beneficiary associations (VEBAs) under [section] 501(c)(9), trusts established by governmental entities under [section] 115, nonexempt trusts, and captive insurance companies. It also addresses the rules that govern the tax deductibility of contributions to welfare benefit funds under [sections] 419 and 419A."
Author: David S. Dunkle, . Published: Washington, D.C., 1993-2007. Title from title screen (viewed Oct. 31, 2011).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Funded employee welfare benefit arrangements Income tax treatment of employees Income and excise tax treatment of employer/plan sponsor Tax and legal analysis of funding entity, by type of entity Multiple employer welfare arrangements (MEWAs) Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.