Our Country Home Enters. v. Comm'r
United States Tax Court
SP is a purported welfare benefit plan consisting of the respective separate plans that each participating employer customizes to apply to its employees alone. SP pays death, medical, and disability benefits with respect to a participating employee to the extent that his or her participating employer selects. Each employer selects the general provisions, the participation requirements, and the vesting schedule applicable to its plan.
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SP is a purported welfare benefit plan consisting of the respective separate plans that each participating employer customizes to apply to its employees alone. SP pays death, medical, and disability benefits with respect to a participating employee to the extent that his or her participating employer selects. Each employer selects the general provisions, the participation requirements, and the vesting schedule applicable to its plan. Each employee designates to whom SP will pay the benefits with respect to him or her. The death benefit that SP agrees to pay as to a participating employee is…
1Opinion of the Court
OUR COUNTRY HOME ENTERPRISES, INC., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Our Country Home Enters. v. Comm'r
Docket Nos. 25764-10, 25765-10, 11520-11, 11521-11, 12744-11, 12745-11, 12746-11
United States Tax Court
145 T.C. 1; 2015 U.S. Tax Ct. LEXIS 28; 145 T.C. No. 1;
July 13, 2015, Filed
Decisions will be entered under Rule 155.
SP is a purported welfare benefit plan consisting of the respective separate plans that each participating employer customizes to apply to its employees alone. SP pays death, medical, and disability benefits with respect to a participating…
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