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TREAS/IRS RIN: 1545-BL40 Publication ID: Fall 2013 
Title: Collectively Bargained Welfare Benefit Funds 
Abstract: Under section 419A(f)(5)(A), an employer who contributes to a welfare benefit fund under a collective bargaining agreement (CBA) is not subject to otherwise applicable deduction limits on those contributions. Section 1.419A-2T, published on July 3, 1985, along with a cross-referencing NPRM, provides guidance on an employer's deduction limits for contributions to welfare benefit funds maintained pursuant to a CBA, including a definition of a "collectively bargained welfare benefit fund." Section 1.419A-2 is being re-proposed to broaden the definition of "collectively bargained welfare benefit fund" and to make certain other clarifying changes. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.
Legal Authority: 26 USC 7805; 26 USC 419A 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013   
Additional Information: REG-102777-13 Drafting attorney: Dara R. Alderman (202) 622-6080 Reviewing attorney: Janet A. Laufer (202) 622-6080 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Dara R. Alderman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4030,
Washington, DC 20224
Phone:202 622-6080
Fax:202 622-7865
Email: dara.r.alderman@irscounsel.treas.gov

 
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