26 CFR · Internal Revenue
§ 1.501(c)(9)-7 — Voluntary employees' beneficiary associations; section 3(4) of ERISA.
26 CFR § 1.501(c)(9)-7
This text of 26 C.F.R. § 1.501(c)(9)-7 (Voluntary employees' beneficiary associations; section 3(4) of ERISA.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.501(c)(9)-7 (2026).
Text
§ 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]
Free access — add to your briefcase to read the full text and ask questions with AI
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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.501(c)(9)-7, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.501(c)(9)-7.