In Private Letter Ruling 201022023 (March 11, 2010), the Internal Revenue Service continued its practice of approving welfare benefits for domestic partners from a voluntary employees’ beneficiary association (VEBA) within certain parameters set by the Internal Revenue Code and regulations.

The IRS has issued at least four other rulings similarly approving such benefits. See PLR 9850011 (December 11, 1998); PLR 200108010 (November 17, 2000); PLR 200537036 (June 21, 2005); and PLR 200953029 (October 7, 2009). Taken together, these five rulings conclude...