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TREAS/IRS RIN: 1545-BL40 Publication ID: Fall 2022 
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 1.419-2(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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.419(A)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 419   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2023 
Additional Information: REG-102777-13 (NPRM) Drafter attorney: Jennifer Friedman (202) 317-5500 Reviewer attorney: Dara Alderman (202) 317-5500 Treasury attorney: Harlan Weller (202) 622-1001 CC:EEE
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:
Jennifer Friedman
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5712,
Washington, DC 20224
Phone:202 317-5500