Do you have to use a VEBA (or some other trust) with a Section 401(h) account? Let’s say retiree health benefits are self funded and the retirees pay a portion of the cost of their coverage (obviously on an after tax basis). The 401(h) disbursements and the retirees’ contributions can be pooled in a VEBA pending payment of claims. But, is there a way to do this without a VEBA (or other trust)?