Is a Single-Employer Welfare Benefit Plan Appropriate for a Small Business? footnotes

¹See Notice 2002-8, 2002-1 CB 398.

²See Neonatology Associates, P.A., 115 TC 43 (2000), affd, 299 F3d 221 (3d Cir. 2002).

³See Wells Fargo & Co., 120 TC 69 (2003).

⁴See Notice 2005-75, IRB 2005-45, 929.

⁵See Regs. Sec. 1.501(c)(9)-2 and Sec. 505.

⁶See Regs. Sec. 1.105-2.

⁷See generally, Regs. Sec. 1.501(c)(9)-1 through -8.

⁸See generally, subchapter J of the Code.

⁹See Secs. 641 and 643.