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TREAS/IRS RIN: 1545-BQ43 Publication ID: Fall 2024 
Title: Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5) 
Abstract:

Proposed regulations on exception for collectively bargained welfare benefit funds under section 419A(f)(5).  An ANPRM was issued on November 8, 2011.  Treasury and the IRS received comments on the ANPRM, and a public hearing was held on July 9, 2012.

 
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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 419   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/00/2025 
Additional Information: REG-111459-22 (NPRM) Drafting attorney: Jennifer Friedman (202) 317-4574 Reviewing attorney: Sara D. Trujillo (202) 317-4368 Treasury attorney: Linda Mendel (202) 921-8753 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  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
Fax:855 592-9846
Email: jennifer.s.friedman@irscounsel.treas.gov