What You Should Know About The Controlled Group ...

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.)WhaT TeRmInology IS uSed foR employeR gRoupS? Under Form 5500, employers fall into the following general categories (IRS 2007 Instructions for Form 5500, available at (last visited January 31, 2008)):What You Should know About The Controlled Group , Affiliated Service Group , And Leased Employee Rulesby Cynthia A.

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-

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