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contributions by the employer that were not includable in the
gross income of the employee, or (2) are paid by the employer.
Sec. 105(a), (e).
Documents stipulated by the parties in this case establish
that the payments received by Mr. Crandall from the Kodak Welfare
Benefit Trust were made under the Kodak Long Term Disability
(LTD) Plan, and that Kodak funded the Kodak Welfare Benefit Trust
without any contributions from employees.
The parties stipulated into the record a copy of select
portions of an undated employee handbook (hereinafter "the
employee handbook"), in addition to a copy of applicable portions
of an undated booklet issued by Kodak that explained the Kodak
LTD Plan (sometimes hereinafter referred to as "Kodak's Long Term
Disability booklet" or "the booklet"). The copied material had
been provided to respondent in 1995 by Nick Laino, a manager in
the Disability Management Services unit of the Metropolitan Life
Insurance Company (MetLife). At the time, MetLife was
responsible for reviewing claims under the Plan and assisting
Kodak in general planning.
The employee handbook states: "The plan is known as the
Kodak Long Term Disability (LTD) Plan and is sponsored and
maintained on an uninsured basis by Eastman Kodak Company". It
states further:
The Kodak Welfare Benefit Plan Trust with Citibank,
N.A., as trustee, has been established to accumulate
assets of the plan and to provide funds for benefit
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