Guest Brigette Renaud Posted October 30, 2014 Share Posted October 30, 2014 Employer is comprised of two entities (A and B) in same controlled group. Both are contributing employers. Only entity A will be sold in a 4204 asset sale. When calculating the bond, should it be based on entire controlled group contributions to the plan or only the entity being sold? It seems that since employer throughout Title IV includes 414 controlled group members, the entire controlled group contributions should be included. Any guidance/thoughts on this would be welcome. Thank you. Link to comment Share on other sites More sharing options...
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