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Guest Carol the Writer
Posted

If you are talking about health and welfare benefit plans, my understanding of IRC Section 501©(9) is that an employer is prohibited from advance-funding a post-retirement health plan. However, I have not been dealing in that field for a while. Perhaps someone has more up-to-date knowledge than I do.

Posted

Are there any employment contracts or CBAs involved?

George D. Burns

Cost Reduction Strategies

Burns and Associates, Inc

www.costreductionstrategies.com(under construction)

www.employeebenefitsstrategies.com(under construction)

Posted

Multiemployer plans, which provide welfare benefits pursuant to collective bargaining agreements, are required to hold their assets in trust. The trusts apply for recognition of tax-exempt status under I.R.C. Sec. 501©(9). Otherwise, most employee benefit plans are funded by general assets.

Lori Friedman

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