A 1999 IRS private letter ruling stated that self-funded death benefits provided by an ERISA multiemployer health and welfare plan will be treated as insurance for tax purposes. The letter ruling, according to my source, is LTR 199921036. I have not been able to locate this letter in CCH. Can anyone help me find this bugger? Thanks.

Try this IRS site. I think letters can be found here.
http://dir.yahoo.com/Government/Law/Tax/