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- Title
THE "PRINCIPAL PURPOSE" DRIVEN LIFE: HOW HOSPITALS SHOULD APPLY ERISA'S CHURCH PLAN EXEMPTION AFTER ADVOCATE V. STAPLETON.
- Authors
BROWN, VIRGINIA L.
- Abstract
The article discusses the exemption of hospitals controlled or owned by religious entities from the Employee Retirement Income Security Act (ERISA) based on a court ruling in the 2017 case Advocate Health Care Network v. Stapleton in the U.S. Topics discussed include the definition of principle purpose organization, exemption of qualified church plans from funding requirements of ERISA and the Internal Revenue Code, and impact on the employee benefit industry.
- Subjects
UNITED States; EMPLOYEE Retirement Income Security Act of 1974; EMPLOYEE benefit laws; RELIGIOUS institutions -- Law &; legislation; INTERNAL revenue law; EMPLOYEE benefits
- Publication
Journal of Health Care Law & Policy, 2020, Vol 22, p223
- ISSN
1097-4768
- Publication type
Article