Example: stock market
Chapter 7 Controlled and Affiliated Service Groups
common control within the meaning of section 1563(a). All employees of companies in the controlled group must be considered to determine if a plan maintained by a controlled group member meets the requirements of sections 401, 408(k), 408(p), 410, 411, 415, and 416. Section 414(c) applies to controlled group of trades or businesses (whether or
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