Transcription of What You Should Know About The Controlled …
{{id}} {{{paragraph}}}
The Practical Tax Lawyer | 33 The IRS Controlled gRoup and affiliated service group rules provide the foundation for identifying whether two or more employers need to be grouped together and treated as one employer for many ben-efit plan purposes. For example, coverage testing under Internal Revenue Code of 1986 ( Code ) section 410(b) applies these rules for determin-ing which employees Should be tested together. When determining which workers to include as employees, section 414(n) includes leased employ-ees. (All section references are to the Code unless otherwise indicated.)
The Practical Tax Lawyer | 33 The IRS conTRolled gRoup and affiliated service group rules provide the foundation for identifying whether two or more employers need to be grouped together and treated as one employer for many ben-
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}