TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Pollard & Associates
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Retirement Planners and Administrators (RPA)
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Greenline Wealth Management
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New York City District Council of Carpenters Benefit Funds
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Defined Contribution Account Manager Nova 401(k) Associates
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Great Lakes Pension Associates, Inc.
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Fringe Benefit Group
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July Business Services
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Regional Sales Director (West) July Business Services
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July Business Services
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Retirement Solutions Specialists
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IRS Rev. Rul. 2007-65: Deductions for Contributions to Welfare Benefit Funds Used as Premiums on Cash Value Life Insurance Policies (PDF)
Internal Revenue Service [IRS] [Official Guidance] Oct. 19, 2007
13 pages. Excerpt: For purposes of determining the limitations on an employer's deduction for contributions ... if the benefit provided through the fund is life insurance coverage, premiums paid on cash value life insurance policies by the fund are not included in the fund's qualified direct cost whenever the fund is directly or indirectly a beneficiary under the policy within the meaning of § 264(a).... For purposes of determining the limitations on an employer's deduction for contributions to a welfare benefit fund under §§ 419 and 419A, if the benefit provided through the fund is other than life insurance coverage, premiums paid on cash value life insurance policies by the fund are not included in the fund's qualified direct cost whenever the fund is directly or indirectly a beneficiary under the policy within the meaning of § 264(a). However, the fund's qualified direct cost includes amounts paid as welfare benefits by the fund during the taxable year for claims incurred during the year.
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