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Found 2 results

  1. NW529
    We have a company that is owned by several trusts at 20% ownership each. Each individual is the primary beneficiary of their respective trust, so they are considered 20% owners of the company. However, are the children of the beneficiary of the trust also attributed 20% ownership of the company? This scenario has come up due to key employee determination for Top Heavy. My initial instinct says yes, but I would appreciate any feedback and/or reg citations. Thank you!
  2. ratherbereading
    A plan has 2 new owners as of 2015. Each owns 50%. They were not owners at any time previous to 2015. Do they go on the top heavy test run in 2015, which is for determination date 12/31/16? Our office is having a heated discussion about this.
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