Employer’s deduction for contributions; limitation on employer’s deduction; welfare benefit funds. This ruling discusses whether an employer’s deductions for contributions to a welfare benefit fund under section 419 of the Code are “qualified direct costs” with respect to premiums paid by a welfare benefit fund on cash value life insurance policies.

Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit funds and that utilize cash value life insurance policies, and substantially similar arrangements, as listed transactions.

Post-retirement medical and life insurance benefits; nondiscrimination; welfare benefit funds. This notice alerts taxpayers that the tax treatment of trusts providing post-retirement medical and life insurance benefits to owners and other key employees may not provide the tax benefits claimed.

2008 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2008, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) “control employees.” This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in News Release IR-2007-171 issued October 18, 2007.