Summary
In Clark, the Fourth Circuit found that neither the minimum participation requirements of ERISA, nor the tax provisions requiring that leased employees be counted in determining whether the plan met ERISA's non-discrimination requirements, were sufficient authority to mandate that leased employees be included in the company's plan. Clark, 1997 WL 6958 at **4.
Summary of this case from Bauer v. Summit BancorpOpinion
No. 96-1241.
December 31, 1996.
Appeal from the N.D.W.Va.
REVERSED.