id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2837	Monahan, Amy B.	A Partial Defense of the IRS as Health Care Agency	2016	21	.pdf	application/pdf	11564	516	52	In addition to these tax changes, ERISA contained extensive reporting and disclosure requirements, fiduciary requirements, and remedial provisions that were not included in the Code amendments.14 ERISA was squarely aimed at pension plans and, while employer health plans were subject to ERISA and had to comply with its general requirements, ERISA did not in any way substantively regulate employer-provided health plans. The IRS as Health Plan Rulemaker The three pieces of legislation described above were significant additions to the IRS’s role in employer health plan regulation, involving both rulemaking tasks and enforcement tasks.	cache/taxlaw-2837.pdf	txt/taxlaw-2837.txt