Final regulations under section 419A of the Code provide guidance regarding whether a welfare benefit fund is part of a ten-or-more employer plan described in section 419A(f)(6).

Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected.