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Pension Resource

Treas. Reg. § 1.501(c)(9)-5

Voluntary employees' beneficiary associations; recordkeeping requirements.
eCFR amendment effective 2016-07-12 · current · last amended by T.D. 7750, 46 FR 1725, Jan. 7, 1981
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(a) Records. In addition to such other records which may be required (for example, by section 512(a)(3) and the regulations thereunder), every organization described in section 501(c)(9) must maintain records indicating the amount contributed by each member and contributing employer, and the amount and type of benefits paid by the organization to or on behalf of each member.
(b) Cross reference. For provisions relating to annual information returns with respect to payments, see section 6041 and the regulations thereunder.
Source credit, amendments & notes

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

Treas. Reg. § 1.501(c)(9)-5 — Voluntary employees' beneficiary associations; recordkeeping requirements. · eCFR amendment effective 2016-07-12 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%289%29-5&asof=2005-05-23 · printed Oct 16, 2026
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  • (a) Records.
  • (b) Cross reference.
Implements
I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc.

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Apr 1, 1997currenteCFR amendment effective 2016-07-12 run 2T.D. 7750, 46 FR 1725, Jan. 7, 1981View
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