Title
3--SEROTA 477-508
By
PageMaker 6.5
Description
Tax Lawyer, Vol. 54, No. 3 EMPLOYEE BENEFITS CONSIDERATIONS IN JOINT VENTURES 477 477 EMPLOYEE BENEFITS CONSIDERATIONS IN JOINT VENTURES Susan P. Serota * I. INTRODUCTION In structuring corporate transactions, companies are increasingly utilizing joint ventures as a form of operating a business.1 The entities pooling their respective interests in a joint venture often combine their labor forces and, as a consequeence must consider the issues that arise with respect to employee benefits plans...

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