Brief Case
Pension Resource

Treas. Reg. § 1.501(c)(9)-7

Voluntary employees' beneficiary associations; section 3(4) of ERISA.
eCFR amendment effective 2016-07-12 · current · last amended by T.D. 7750, 46 FR 1725, Jan. 7, 1981
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
The earliest stored text of this section is effective Apr 1, 1997. Showing that version.
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.
Source credit, amendments & notes

[T.D. 7750, 46 FR 1725, Jan. 7, 1981]

Treas. Reg. § 1.501(c)(9)-7 — Voluntary employees' beneficiary associations; section 3(4) of ERISA. · eCFR amendment effective 2016-07-12 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%289%29-7&asof=1965-05-13 · printed Oct 16, 2026
Implements
I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc.

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997currenteCFR amendment effective 2016-07-12 run 2T.D. 7750, 46 FR 1725, Jan. 7, 1981View
Provision-level history (blame)