Hospital-based physicians and possible problems under the IRS affiliated service group rules.
Recent publicity surrounding the possible application of Internal Revenue Code Section 414(m)(5) to hospital-based physicians, and the effect such application would have on employee benefit programs they sponsor, has created confusion and uncertainty for these physicians and their advisers. This article explains the affiliated service group rules and the contrasts between the rules as set forth in the Internal Revenue Code and the proposed regulations interpreting those rules.
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D003284:Contract Services / Q000331:legislation & jurisprudence*; D004651:Employment; D005376:Financial Management / Q000331:legislation & jurisprudence*; D007325:Institutional Practice / Q000191:economics*; D008505:Medical Staff, Hospital / Q000331:legislation & jurisprudence*; D012456:Salaries and Fringe Benefits / Q000331:legislation & jurisprudence; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States