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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 5712, Washington, DC 20224 Phone:202 317-5500 Fax:855 592-9846 Email: dara.r.alderman@irscounsel.treas.gov