U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc. / Part I—Pension, Profit-Sharing, Stock Bonus Plans,…Title 26SubpartSubpart D—Treatment of Welfare Benefit FundsContents§ 419. Treatment of funded welfare benefit plans§ 419A. Qualified asset account; limitation on additions to account