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TREAS/IRS RIN: 1545-BL40 Publication ID: Fall 2016 
Title: Collectively Bargained Welfare Benefit Funds 

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-2(T), 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 1.419(A)-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. 419(A)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-102777-13 (NPRM) Drafting attorney: Dara R. Alderman (202) 317-5500 Reviewing attorney: Janet A. Laufer (202) 317-5500 Treasury attorney: 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846