CCA 200922038
Welfare Benefit Fund
ID: CCA_2009042309111441 Number: 200922038
Release Date: 5/29/2009
Office: ---
UILC: 419.03-00
From: ---
Sent: Thursday, April 23, 2009 9:11:16 AM
To: ---
Cc: ---
Subject: RE: VEBA
The deduction is under section 419 regardless of whether the trust is a VEBA. The def’n of Welfare Benefit Fund in 419(e) includes a non-exempt trust.
We sent --- some language he can use – we would refer to the trust by name, and not refer to it as a VEBA. Remember that --- is a different taxpayer, and we cannot give them information on the status of the trust/purported VEBA –we cannot imply that the trust is not a VEBA; doesn’t matter for our purposes.
Source: view the official PDF
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