welfare benefit
Defined in 1 place of the United States Code.
The term “welfare benefit” means any benefit other than a benefit with respect to which—
(A) section 83(h) applies,
(B) section 404 applies (determined without regard to section 404(b)(2)), or
(C) section 404A applies.
Source
- 1994–present26 U.S.C. § 419Internal Revenue Code · Treatment of funded welfare benefit plans · for purposes of this section