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Samples in periodicals archive:
Her practice focuses on the tax aspects of employee benefit plans, including tax-qualified retirement plans (including defined benefit pension and 401(k) plans and employee share ownership plans (ESOP)), 403(b) plans, church plans, voluntary employees' beneficiary associations (VEBA), welfare plans, and nonqualified deferred compensation arrangements for tax-exempt organizations.
A flexible design that can accommodate two widely used pre-funding vehicles - a voluntary employees' beneficiary association (VEBA) trust or a governmental trust under IRC Section 115.
The voluntary employees' beneficiary association that was worked out during the last round of union negotiations received its final court approval, and this groundbreaking concept is being used as a model in the automotive and other industries.
As for counseling on health and welfare plan arrangements, his practice includes advice on cafeteria plans, medical savings accounts (such as flexible spending arrangements), health reimbursement arrangements (HRAs) and health savings accounts (HSAs), and the use of voluntary employees' beneficiary associations (VEBAs) and other health financing arrangements.
47) concluded that for contributions to a voluntary employees' beneficiary association (VEBA) to be deductible under Sec.
The payments will be made from an innovative trust fund, the Mittal Steel USA Voluntary Employees' Beneficiary Association (VEBA), which was established in 2002 through negotiations between the USW and International Steel Group.
419 governed a corporation's timing of deductions for contributions made to a voluntary employees' beneficiary association VEBA) to fund vacation pay benefits.
The number of shares sold in the offering includes 819,280 shares sold pursuant to the over-allotment option granted to the underwriters by one of the selling stockholders, a voluntary employees' beneficiary association trust that provides benefits to eligible retirees represented by certain unions.