View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BL40 | Publication ID: Fall 2024 |
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-1T, 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-1T 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 |
||||||
Timetable:
|
Additional Information: REG-102777-13 (NPRM) Drafter attorney: Jennifer Friedman (202) 317-4574 Reviewer attorney: Sara D. Trujillo (202) 317-4368 Treasury actuary: 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 Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5712, Washington, DC 20224 Phone:202 317-4574 Email: jennifer.s.friedman@irscounsel.treas.gov |