ERISA preemption: the effect of stop-loss insurance on self-insured health plans
Article Abstract:
Section 514 of the Employee Retirement Income Security Act (ERISA) should be revised to strengthen the federal preemption regarding employee welfare benefit plans and removing the distinction between health self-insurance plans with stop-loss provisions and those without. The broad preemption provisions of ERISA have been interpreted to include welfare plans, but the substantive provisions of ERISA focus primarily on pension plans. Economic efficiency and uniformity arguments support an expansion of federal law to cover health care plans.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1995
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The ERISA foxtrot: current jurisprudence takes one step forward and one step back in protecting participants' rights
Article Abstract:
The federal courts have abandoned their congressional mandate to create federal common law remedies to address ERISA violations. Not creating these remedies has resulted in injustice because they have concomitantly preempted otherwise legitimate state law remedies. The US Supreme Court in Varity Corp v. Howe provided some relief from the unjustified preemption policy contained in its Boggs v. Boggs opinion. Federal courts should work to accomplish ERISA's policy of protecting participants and beneficiaries.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1998
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Tax treaties and overrides: the multiple-party financing dilemma
Article Abstract:
IRS regulation 1.881-3 which operates on multiple-party international financing arrangements inappropriately acts to override US tax treaties by removing treaty benefits from those who would be entitled to them. International and domestic law is violated by enforcement of the regulation because the US Treasury Dept is not authorized by IRC section 7701(l) to override tax treaties. Renegotiating treaties is a preferable way to deal with abusive financing arrangements.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1997
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- Abstracts: PLR addresses provision of group-term life insurance to domestic partners
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