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Control-group/Non Control-group checklist?


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Has anyone compiled a list of factors that must be considered when a group of related companies cease to be a controlled group? Any particular factors to consider when status as a control group is in a state of flux from year to year?

I am looking into all possible issues (including, but not limited to, investment issues such as do we now have a common/collective fund, what about an employer stock fund, etc.)

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