Tax Facts

4120 / Are an employer’s contributions to a 501(c)(9) trust (“VEBA”) deductible?

Updated: December 11, 2024 at 04:38 AM


As a general rule, contributions to an employer-funded VEBA are deductible to the extent contributions to an employee welfare benefit fund are deductible ( Q 4095 to Q 4101).1





1.   See, e.g, National Presto Indus., Inc. v. Comm., 104 TC 559 (1995); Let. Ruls. 9401033, 9351042, 9322041.


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