The Taggart Corporation v. Life and Health Benefits Administration, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that evidence of employer’s purchase of insurance for lone employee is insufficient to establish ERISA plan
• noting that in case of employer merely purchasing policy, no trust assets existed for ERISA to protect
• noting that ERISA does not regulate the purchase of health insurance if “the purchasing employer neither directly nor indirectly owns, controls, administers or assumes responsibility for the policy or its benefits”
• ERISA does not regulate the bare purchase of health insurance if the purchasing employer neither directly nor indirectly owns, controls, administers, or assumes responsibility for the policy or its benefits

Source: CourtListener parenthetical corpus (CC0).