Broccolo B M, Peregrine M W
Gardner, Carton & Douglas, Chicago, IL.
Healthc Financ Manage. 1995 Jan;49(1):64-6, 68.
The October 1994 agreement between the Internal Revenue Service (IRS) and Hermann Hospital of Houston, Texas, elucidates current IRS policy on physician recruitment incentives. The IRS distinguishes between the recruiting and the retention of physicians and perimts incentives beyond reasonable compensation in the former but not the latter circumstance. This new agreement, while not legally precedential, nevertheless provides guidance for healthcare organizations seeking safe harbor protection.
1994年10月美国国税局（IRS）与得克萨斯州休斯敦的赫尔曼医院达成的协议，阐明了美国国税局目前关于医生招聘激励措施的政策。美国国税局区分了医生的招聘和留用情况，允许在前一种情况下提供超出合理薪酬的激励措施，而后一种情况则不允许。这项新协议虽然不具有法律先例性，但仍然为寻求安全港保护的医疗组织提供了指导。
