Can a multiemployer health and welfare fund (a 501(c)(9) VEBA) provide third party administration services to a different health and welfare fund? It seems to me that providing such services is outside the scope of the "benefits" that can be provided under 501(c)(9) and possibly even under the Taft-Hartley Act. If they can be provided, I assume the receipt of any fees for such servivces would constitute UBTI. Thanks for any input.

I do not recall ever seeing a VEBA that performs TPA services. I am assuming that you mean claims administration etc. I thought that it was usuallly outsourced.

I believe these services would be beyond those that a VEBA would provide, unless it is for its own participants.
This looks more like services a for-profit commercial insurer would perform, which should take the income out of the exempt category.
Don Levit