Section 144.1

Subsection 144.1(2) - Employee life and health trust

Administrative Policy

S2-F1-C1 - Health and Welfare Trusts

1.9 A trust that provides health and welfare benefits under plans…may be a health and welfare trust or an employee life and health trust. Where a trust qualifies as both a health and welfare trust…and an employee life and health trust, the trust should maintain evidence to support the type of trust arrangement under which it intends to operate.