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2/17/2004: IRS Rules Insurance Proceeds Excludible from VEBA's Gross Income (Human Capital Advisory Services)
Excerpt: In PLR 200404055, the IRS concluded that the proceeds from an insurance policy purchased by a VEBA to indemnify itself from certain retiree health benefit liabilities would not be included in the VEBA's gross income. While we believe this is the correct result, the PLR provides no technical basis for its conclusion.
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