### Question
How does SHARING, STOCK BONUS PLANS, ETC. define welfare benefit fund?


### Answer
Under *26 U.S.C. § 419*, **welfare benefit fund** is defined as:

> 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**

