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Showing content with the highest reputation on 03/05/2015 in Posts

  1. AlbanyConsultant, two thoughts: Your observation about a possible multiple-employer plan is clearer if you delete the last five words and focus on the first six words. Consider whether, even if the governors might not result in common control under 26 C.F.R. 1.414©-5(b), there might be some opportunity for permissive aggregation under -5©(1) if the organizations sufficiently coordinate their activities.
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  2. The cite is Rev. Proc. 2013-12, Section 6.05:
    1 point
  3. Welcome to the compliance club. It is very popular and appreciated, especially in an environment of noncompliance.
    1 point
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