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EMPLOYEE PLANS

Internal Revenue Bulletin 2003-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2003–24, page 853. Collectively-bargained welfare plans; section 419A(f)(5); listed transactions. This notice describes certain abusive situations that may arise where a trust arrangement seeks to qualify for the exception for collectively-bargained welfare benefit plans under section 419A(f)(5) of the Code. The notice states that the Service invites comments on the issue and that certain of the arrangements are listed transactions.

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▸Contents — Internal Revenue Bulletin 2003-18
Internal Revenue Bulletin 2003-18

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