[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.501(c)(9)-7]

[Page 27]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.501(c)(9)-7  Voluntary employees' beneficiary associations; 
section 3(4) of ERISA.

    The term voluntary employees' beneficiary association in section 
501(c)(9) of the Internal Revenue Code is not necessarily coextensive 
with the term employees' beneficiary association as used in section 3(4) 
of the Employee Retirement Income Security Act of 1974 (ERISA), 29 
U.S.C. 1002(4), and the requirements which an organization must meet to 
be an employees' beneficiary association within the meaning of section 
3(4) of ERISA are not necessarily identical to the requirements that an 
organization must meet in order to be a voluntary employees' beneficiary 
association within the meaning of section 501(c)(9) of the Code.

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