Welfare benefit plans have become a more important and complex component of an employer’s benefit programs. This is because of the ever-escalating costs of health care, greater regulation by state and federal agencies, and the growing importance of welfare benefits in attracting and retaining quality employees. The firm works together with our clients’ consultants and life and health underwriters to create programs that are cost efficient, comply with applicable statutes and regulations, and take maximum advantage of the tax laws. Our activities focus on providing advice with respect to death benefit only benefit plans under Internal Revenue Code Section 419(A)(f)(6).

Legal Support Documents

•   Educational Outline
•   Questions and Answers
•   Bene-Grams
•   PLR200127047 - IRS Rules That a Trust is Not a Welfare Benefit Fund

Publications by Byron R. Prusky

•   419(A) Notice Barely Touches Most Plans - National Underwriter
•    No 419A Hits On Radar Screen - National Underwriter
•    Court Gives Guidance on WBPs and VEBAs - Business & Compensation News & Views (8/97)

IRS Regulations

•   Summary of New Proposed IRS Regulations - (July 11, 2002)
•   Full Text of New Proposed IRS Regulations - NPRM Reg 165868-01
•   Sponsor Memo - (July 17, 2002)
•    Prusky Comments on 419(a)(f)(6) Proposed Regs - (October 8, 2002)
•    Analysis of Comments and Possible Outcome - (November 5, 2002)
•    Final Regulations - IRS Press Release - - (July 16, 2003)
•    Full Text of Final IRS Regulations  TD 9079

This website has been compiled for general informational purposes only. The information collected on this site should not be construed as any type of formal legal advice. Persons accessing this site are encouraged to seek independent counsel for advice regarding individual legal issues.

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