Excerpt from Tax Treatment of Workers' Compensation Funds (Pooled Self-Insurance Funds): Scheduled for a Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on April 7, 1987 The Subcommittee on Select Revenue Measures of the Ways and Means Committee has scheduled a public hearing on April 7, 1987, on the tax treatment Of workers' compensation funds (pooled self insurance funds). This pamphlet, l prepared by the staff Of the Joint Committee on Taxation, provides background and a discussion Of the tax treat ment of such funds. Part I is a summary. Part II is background on the operation Of workers' compensation funds. Part III is a discus sion of Federal tax issues. Part IV describes the moratorium en acted in the Tax Reform Act Of 1986, and Part V describes current legislative proposals (hr. 1489, introduced by Mr. Vander Jagt, and an identical bill, hr. 1709, introduced by Mr. Vander Jagt and others). About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.