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TREAS/IRS | RIN: 1545-BL40 | Publication ID: Spring 2015 |
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 U.S.C. 7805 26 U.S.C. 419A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-102777-13 Drafting attorney: Dara R. Alderman (202) 317-5500 Reviewing attorney: Janet A. Laufer (202) 317-5500 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 |