### Question
What does welfare benefit mean?


### Answer
**Welfare benefit** has the following meaning in *26 U.S.C. § 419*:

> any benefit other than a benefit with respect to which—



(A) section 83(h) applies,



(B) section 404 applies (determined without regard to section 404(b)(2)), or



(C) section 404A applies

#### Citation:
  - *26 U.S.C. § 419*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart D-Treatment of Welfare Benefit Funds**

