Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

501(C)(9) Plans

A U.S. Internal Revenue Code Section that refers to self-insured funds (also called Voluntary Employee Benefit Plans). This is a trust that many self-insured organizations establish to fund their organization's insurance plans. Contributions to a 501(c)(9) trust are deductible for federal income tax purposes, as are all investment gains made on funds in the trust.
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