welfare benefit fund
Defined in 1 place of the United States Code.
The term “welfare benefit fund” means any fund—
(A) which is part of a plan of an employer, and
(B) through which the employer provides welfare benefits to employees or their beneficiaries.
Source
- 1994–present26 U.S.C. § 419Internal Revenue Code · Treatment of funded welfare benefit plans · for purposes of this section