The sole purpose of maintaining this tax-exempt trust is to provide benefits as covered by the approved plan for all eligible employees on a non-discriminatory basis. The employer, active employees, and eligible cobra beneficiaries contribute.

Voluntary Employees Beneficiary Associations (Non-Government)

The sole purpose of maintaining this tax-exempt trust is to provide benefits as covered by the approved plan for all eligible employees on a non-discriminatory basis. The employer, active employees, and eligible cobra beneficiaries contribute.