Tightened exemption from welfare benefit fund deduction limit.

• Author: Josephs, Stuart R.
• Position: IRS News - Brief Article

The IRS has proposed regulations (REG-165868-01) that would substantially expand the experience rating definition for 10-or-more employer welfare benefit plans and generally narrow the qualifications for such plans. This would expose more of these plans to the deduction limits that Secs. 419 and 419A impose on welfare benefit funds that typically provide bundled...