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IRS Issues Proposed Regs on 419A(f)(6) Multiple Employer Welfare Benefit Trusts (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
July 10, 2002
47 pages. Excerpt: This document contains proposed regulations that provide guidance regarding whether a welfare benefit fund is part of a 10 or more employer plan. The regulations reflect changes to the law made by the Deficit Reduction Act of 1984. The regulations will affect certain employers that provide welfare benefits to employees through a plan to which more than one employer contributes.

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