26 C.F.R. § 1.501(c)(9)-7. - § 1.501(c)(9)-7 Voluntary Employees' Beneficiary Associations; Section 3(4) of Erisa.

Current as of January 1, 1970

Section 1.501(c)(9)-7 - § 1.501(c)(9)-7 Voluntary Employees' Beneficiary Associations; Section 3(4) of Erisa.Section 1.501(c)(9)-7 - § 1.501(c)(9)-7 Voluntary Employees' Beneficiary Associations; Section 3(4) of Erisa.

Section 1.501(c)(9)-6 - § 1.501(c)(9)-6 Voluntary Employees' Beneficiary Associations; Benefits Includible in Gross Income.Section 1.501(c)(9)-8 - § 1.501(c)(9)-8 Voluntary Employees' Beneficiary Associations; Effective Date.

§ 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.

The term voluntary employees' beneficiary association in section 501(c)(9) of the Internal Revenue Code is not necessarily coextensive with the term employees' beneficiary association as used in section 3(4) of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1002(4), and the requirements which an organization must meet to be an employees' beneficiary association within the meaning of section 3(4) of ERISA are not necessarily identical to the requirements that an organization must meet in order to be a voluntary employees' beneficiary association within the meaning of section 501(c)(9) of the Code.

[T.D. 7750, 46 FR 1725, Jan. 7, 1981]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.