Subsequent sections suggest additional audit techniques that apply to specific types of VEBAs.
Refer to Chapter 9 of the Exempt Organizations Handbook for further discussion of the technical issues relating to VEBAs. This section suggests audit techniques that will apply General to most VEBAs. Most VEBAs are trusts, so these guidelines will refer to trust documents but a VEBA can be a corporation or an unincorporated association. Review the plan document. Review the summary plan description for consistency with the plan document as will as any additional limitations on eligibility or benefits.