Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Retirement Plan Administration Consultant

Blue Ridge Associates
(Remote)

Blue Ridge Associates logo

Client Relationship Manager (401k)

Prime Benefits
(Remote / Baltimore MD)

Prime Benefits logo

ESOP Administration Consultant

Blue Ridge Associates
(Remote)

Blue Ridge Associates logo

AI Retirement Plan Administrator

Well-Funded Retirement-Focused AI Startup
(Remote / Cambridge MA / NY / Hybrid)

Well-Funded Retirement-Focused AI Startup logo

Regional Vice President

Loren D. Stark Company
(Remote)

Loren D. Stark Company logo

Employee Benefits Attorney

Reid & Riege PC
(Remote / Hartford CT / Hybrid)

Reid & Riege PC logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

Restrictive IRS Position on Funding Post-Retirement Medical Benefits
Groom Law Group Link to more items from this source
[Guidance Overview]
Aug. 26, 2025

"The IRS National Office recently released a legal memorandum ... relating to pre-funding post-retirement medical benefits in a welfare benefit fund.... [T]he memorandum holds that funding an allowable post-retirement medical reserve may NOT take into account periods of coverage before an actual severance from employment.... The position in this legal memo is not particularly surprising given the language of the statute. But, it potentially reflects a more restrictive position than the IRS has previously followed in rulings describing allowable funding policies for Code section 401(h) post-retirement medical benefit funding."  MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).