Summary
Officers, directors, trustees, and other persons ôexercising influenceö over a tax-exempt health care organization (TEHCO) are prohibited from receiving an ôexcess benefitö from the TEHCO.
If the Internal Revenue Service (the ôServiceö) determines tha ...
Practical Procedures for Tax-Exempt Health Care Entities to Avoid 'Intermediate Sanctions' Related to Excess Benefit Transactions
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