Use plan assets to pay premiums for AD&D and hospitalization insurance for active employees?

[Susan L]

Can the assets of a qualified governmental retirement plan (defined benefit or defined contribution) be used to pay premiums for insurance to provide welfare benefits for active public employees? I am aware of 401(h) for retiree medical and 402(l) for retired public safety officers, but can this be done for actives? If your answer is "up to the amount allowed under the incidental benefit rule," do you know where I can find an understandable summary of that rule? 

Thanks!

[Peter Gulia]

About an “incidental” rule, consider Revenue Ruling 61-164, 1961-2 Cumulative Bulletin 58.

[Susan L]

Peter, thank you! I had not seen this Rev. Rul. and it is much more understandable than more recent guidance. Any thoughts on how we'd apply this guidance to a defined benefit plan (no accounts, one pool of assets, very overfunded, and an age 50 early retirement)?

[BG5150]

[Insert Dungeons & Dragons joke here]