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 ...
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