Listed Transaction (LT #2)
Certain Trusts Purporting to be Multiple Employer
Welfare Benefit Funds Exempt from Limits
Under IRC Section 419/419A
IRS Notice 95-34
If you believe that you may have engaged in a transaction that is the same or substantially similar to the transaction described above, Federal law may require you to disclose your and other parties' participation in any such "listed transaction" on IRS Form 8886. For more information about Federal law requirements, please contact us.