We have an Doctor who started a service station in another part of the country. He is 100% owner of his practice and the service station. The service station has only a few employees, and was going to be owned and managed by his father, who passed away shortly after the start-up. Ownership was then deferred to the son. Is there anyway we can NOT have these businesses controlled, under regulation 414®?

I always thought that a QSLOB had to have more than 50 ee's in order to qualify.

Thanks for the reply Brian - I also read that in the regs, and that is my understanding as well. Because we don't deal with this issue on a regular basis, I just wanted to make sure we hadn't missed something. Thanks so much for your feedback.