ERISA and the managed care joint venture

Article Abstract:

Hospitals can provide their employees with medical benefits through the use of a managed care joint venture of which the hospital is part, but they must address prohibited transaction problems under section 406 of the Employee Retirement Income Security Act. Requesting an exemption from the prohibited transaction provisions is one course of action, but hospitals may have to relinquish plan decision-making control to an independent fiduciary. The better option may be to structure the health plan to avoid any of the conduct proscribed under section 406.

Hospitals, Compensation and benefits, Health insurance, Hospital-physician joint ventures

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Applying ERISA's fiduciary standards to 401(k) plans

Article Abstract:

The author examines ERISA's prohibited transaction and fiduciary rules for the governance of pension funds and then looks at how they could be applied to IRC section 401(k) plans.

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Benefit plans and deals: applying ERISA's fiduciary standards to business combinations

Article Abstract:

The author discusses the application of ERISA's fiduciary standards to the handling of employee benefit plans during acquisitions and mergers.

Management, Acquisitions and mergers, Employee benefits

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