26 CFR · Internal Revenue
§ 1.501(c)(9)-7 — Voluntary employees' beneficiary associations; section 3(4) of ERISA.
eCFR · current through Aug 10, 2026
§ 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
The term voluntary employees' beneficiary association in section 501(c)(9) of the Internal Revenue Code is not necessarily coextensive with the term employees' beneficiary association as used in section 3(4) of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1002(4), and the requirements which an organization must meet to be an employees' beneficiary association within the meaning of section 3(4) of ERISA are not necessarily identical to the requirements that an organization must meet in order to be a voluntary employees' beneficiary association within the meaning of section 501(c)(9) of the Code.
[T.D. 7750, 46 FR 1725, Jan. 7, 1981]
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26 C.F.R. § 1.501(c)(9)-7 (Voluntary employees' beneficiary associations; section 3(4) of ERISA.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 1002
29 U.S.C. § 1002
Nearby Sections
11
§ 1.501(c)(9)-2
Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.§ 1.501(c)(9)-3
Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.§ 1.501(c)(9)-4
Voluntary employees' beneficiary associations; inurement.§ 1.501(c)(10)-1
Certain fraternal beneficiary societies.§ 1.501(c)(12)-1
Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.§ 1.501(c)(13)-1
Cemetery companies and crematoria.§ 1.501(c)(14)-1
Credit unions and mutual insurance funds.