Is a WBP subject to non-discrimination rules?
The non-discriminatory rules under IRC §505(b) apply to all VEBA benefits and all post-retirement benefits of an IRC §419(e) WBP. Pre-retirement benefits, however, can be design selective either thru classification and otherwise. Additionally benefit entitlement can be limited to employees who actually reach retirement age and have a stipulated number of years in either or both service and plan participation.
