Are Ambulance Companies Qualified Organizations?

[Guest ScarletKnight]

The special Section 402(g)(8) 15 year catch up is available to qualified employees of a qualified organization. Qualified organization is defined as including health and welfare service agencies. Does anyone know if this definition has been interpreted to include ambulance associations or other providers of emergency medical services?

[mbozek]

There is no definition of which organizations qualify as health and welfare organizations nor has the the IRS issued any rulings.