who provides veba plans
1 The VEBA Plan is offered by VEBA Trust, a multiple employer voluntary employeesâ beneficiary association (VEBA) formed in 1984 and authorized under. Internal Revenue Code Â§ 501(c)(9). VEBA Trust is managed by a board of trustees appointed by the founding associations. 2 The HRA VEBA plan is offered. by HRA VEBA Trust, a multiple employer voluntary employeesâ beneficiary association (VEBA) formed in 1990 and authorized under Internal Revenue Code.