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					                                                                                         2002 EO CPE Text




                                                                                                                     Exhibit 1
                                                                                         Exhibits to Topic A
  Who is the
 Common Law
  Employer?                                 Student FICA Exception Analysis


Is the Common                              Is the Common
Law Employer a             No              Law Employer a      Yes   Is the Resident a    Yes    Student FICA Exception
 State or Local                           S/C/U or a related              Student?
                                              §509(a)(3)                                                 Applies
 Government?
                                            organization?


                          Yes


                                     No




                                                    No                        No
                    Are Student
                  Services Covered
                   Under a Section
                  218 Agreement?




                           Yes                                                                   Student FICA Exception
                                                                                                     Does Not Apply
                                                                                                                    Exhibit 2 (1 of 4)
                                                Model A

                                                                                   (Participating Institutions)



          State University                                                                County Hospital

                Family
                Practice
                  Plan



               Medical
               School
                                                                                            V.A. Hospital



                 State
               University
                Hospital
                                                                                           Private, Not for
                                                                                           Profit Hospital


General Characteristics of Model:
•	 State University Medical School is Sponsoring Institution.
•	 State University employees are covered under the State’s section 218 agreement, but the State has chosen to
   exclude student services.
•	 Residents perform rotations at State University Hospital and Participating Teaching Hospitals.
•	 State University Hospital is part of the same legal entity as the University or the University Medical School.
•	 Residents are supervised by attending physicians who are “faculty” members of State University Medical School.
•	 State University has been paying the residents and treating them as employees for employment tax purposes.
                                                                                                                    Exhibit 2 (2 of 4)
                                                 Model B

                                                                                    (Participating Institutions)


                                                                                           County Hospital



         Private University
          Medical School

                Family                                                                       V.A. Hospital
                Practice
                  Plan




                                                                                            Private, Not for
                                                                                            Profit Hospital
               University
                Hospital




General Characteristics of Model:
• Private University Medical School is Sponsoring Institution.
• Residents perform rotations at University Hospital and Participating Teaching Hospitals.
• University Hospital is a separate legal entity which may be owned or controlled by the Private University.
• Participating Teaching Hospitals have entered into “affiliation agreements” with the University Medical School.
• Residents are supervised by attending physicians who are “faculty” members of University Medical School.
• University has been paying the residents and treating them as employees for employment tax purposes.
                                                                                                                           Exhibit 2 (3 of 4)
                                                 Model C
                                                                                     (Teaching Hospitals, one of which
                                                                                      may be the sponsoring institution)


                                                                                            County Hospital
                Faculty
                Practice
                  Plan




            University                                                                       V.A. Hospital
           Medical School




                                                                                            Private, Not for
                                                                                            Profit Hospital


General Characteristics of Model:
• Either a Teaching Hospital or the University Medical School is the sponsoring institution.
•	 The teaching hospitals are independent of the University Medical School except for an “affiliation agreement” with
     respect to the GME program.
• A University Hospital may or may not be part of the overall structure.
• Residents perform rotations at Teaching Hospitals.
• Residents are supervised by attending physicians who are “faculty” members of University Medical School.
• Affiliated Teaching Hospitals pay the residents and treat them as employees for employment tax purposes.
                                                                                                   Exhibit 2 (4 of 4)
                                                Model D





                                              Teaching Hospital




General Characteristics of Model:
• Teaching Hospital has no affiliation with a medical school.
• Residents perform services at Teaching Hospitals.
• Residents are supervised by attending physicians who are on the staff of Teaching Hospital.
• Teaching Hospitals pays the residents and treats them as employees for employment tax purposes

				
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