Vocational rehabilitation - A process initiated as early as possible for an employee who has been disabled and may require a different job or career as a result. May include vocational assessment, labor market surveys, developing alternative work plans, retraining, and assistance with job-seeking skills.

Voluntary employees' beneficiary association (VEBA) - A tax exempt fund set up to provide non-retirement benefits to a group of employees and their dependents. A 501 (c) (9) trust is often used as the funding vehicle.