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Recently, several large U.S. corporations have agreed to fund voluntary employees’ beneficiary associations (VEBAs) to manage retiree medical liabilities. These VEBA implementations have occurred in connection with both collective bargaining negotiations and bankruptcy proceedings. This presentation will review the recent developments regarding VEBAs, with emphasis on the practical implications for employers and VEBA trustees. This teleweb will address the following issues:
- Tax and ERISA requirements applicable to VEBAs
- Pros and cons of using VEBAs to manage retiree medical liabilities
- Recent case law addressing employer/union agreements to resolve retiree medical litigation with VEBAs.
Presenter
Related Reading
Retiree Health Care
part of the Survey & Sample Series