The Handbook of Employee Benefits: Health and Group Benefits 7/E, 7th Edition
by Jerry Rosenbloom
1. There are also non-negotiated multiemployer plans, which have been established by certain employers that have chosen, on their own initiative, to provide their employees with a benefit package. Non-negotiated plans are common in the nonprofit area among religious, charitable, and educational institutions. They are categorized as multiple-employer plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (IRC) and are generally subject to the same legal rules as single-employer plans.
2. Inland Steel Co., 77 NLRB 1, enforced, 170 F.2d 247 (7th Cir. 1948), cert. denied 336 U.S. 960 (1949).
3. Many of these tax rules also appear in Title II of ERISA.
4. The Patient Protection and Affordable Care Act ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access