### Question
Can you define what welfare benefit fund means?


### Answer
**Welfare benefit fund** is defined as the following in *26 U.S.C. § 419*:

> any fund—



(A) which is part of a plan of an employer, and



(B) through which the employer provides welfare benefits to employees or their beneficiaries

#### 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**

