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VEBA Trust is a non-profit, multiple employer voluntary employees’ beneficiary association (VEBA) authorized under Internal Revenue Code 501(c)(9). VEBA Trust offers a funded health reimbursement arrangement (HRA) plan available to public employers in the state of Washington. The Trust is managed by a board of trustees appointed by the founding associations. The founding associations are the Association of Washington School Principals, Washington Association of School Administrators, and Washington Association of School Business Officials.


VEBA Trust was created in 1984 to give school districts in Washington a means of providing supplemental benefits, particularly post-employment (retiree) medical reimbursement plans. In 1997, Washington State passed legislation to permit employees of community and technical colleges to participate in a medical expense plan funded with sick leave cash out at retirement. The following year, legislation was passed to permit retirees of general government agencies and higher education institutions to participate in a medical expense plan funded with compensable unused sick leave at retirement.


VEBA Trust currently provides benefits to 70,000 public employees and retirees from more than 400 school districts, community and technical colleges, state agencies, and higher education institutions in Washington.

An annual audit of VEBA Trust is performed by a certified public accounting firm.

Mission Statement

The VEBA Trust provides high-quality, tax-advantaged health reimbursement plans for public employees in Washington.

Mission Statement MEP
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