IRS Guidance

Please note that in addition to the pieces of IRS guidance provided here, there are many sections of the Internal Revenue Code that pertain to VEBAs; to provide all applicable sections here is prohibitive.

   IRS Revenue Ruling 2002-41 (health reimbursement arrangements defined)

   IRS Notice 2002-45 (health reimbursement arrangements administrative, procedural, and miscellaneous)

   IRS Revenue Ruling 2005-24 (proper HRA plan design)

   IRS Revenue Ruling 2006-36 (reimbursements paid to heirs)