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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.