In an article published by the American Health Law Association (AHLA), “Integral Part Trusts: The Little-Known Tool that Tax-Exempt Organizations Can Use to Fund Employee Benefits in a Tax Efficient, Safe, and Flexible Way,” Groom attorneys Katie Amin and David Block examine how Integral Part Trusts can help tax-exempt organizations fund employee benefits in a tax-efficient and flexible manner. The article explores the legal framework for these trusts, their advantages over traditional funding vehicles such as VEBAs, and key implementation considerations.
Amin and Block explain that Integral Part Trusts “offer a unique blend of tax benefits, flexibility, and creditor protections that are not typically available with other funding methods.” They also outline the federal tax, ERISA, and state law considerations organizations should evaluate before establishing one.
To read the article, click here.
Copyright 2026, American Health Law Association, Washington, DC. Reprint permission granted.
