title: Excess benefit transaction regulations: room for improvement.
authors.affiliation: Horty, Springer & Mattern, Pittsburgh, PA, USA.
authors.forename: D
authors.initials: D
authors.lastname: Mulholland
mesh_terms: D004526:Efficiency; D006075:Governing Board / Q000191:economics* / Q000331:legislation & jurisprudence; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence; D007183:Income Tax / Q000331:legislation & jurisprudence*; D009939:Organizations, Nonprofit / Q000191:economics / Q000331:legislation & jurisprudence; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014195:Travel / Q000191:economics; D014481:United States