Читать книгу The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 43
Оглавление§ 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS
p. 407, note 28. Insert following existing text:
In the case of an employee‐funded association, the provision of group whole life insurance to its members is a permissible life benefit (Priv. Ltr. Rul. 202039003).
pp. 408–409. Delete last two paragraphs on p. 408 and carryover paragraph on p. 409, including footnotes.