115 & VEBA Trusts

Many governmental plan sponsors have set up medical reimbursement plans, defined by the IRS as health reimbursement arrangements (HRAs), using an IRC Section 501(c)(9) VEBA (voluntary employees’ beneficiary association) trust or governmental IRC Section 115 integral part trust.  Please review matrix below for a more detailed comparison of VEBA and governmental IRC Section 115 trusts.

 VEBA IRC § 501(c)(9) and IRC § 115 Trusts

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