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Chapter S and LLC ; Control Group?


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Posted

ABC Construction is a Chapter S Corporation formed by two brothers.

They also have 50/50 ownership in an LLC with several holdings:

An Equipment Leasing Company that leases to ABC.

A Holding Company that handles management of their 65% ownership in a product they import and that holds 100% interest in the trademark for that product.

A Distribution Company that handles the distribution and sales of the import.

Would the employees of the LLC have to be included in the Profit Sharing Plan of ABC?

Can they establish a separate profit sharing plan for the LLC?

Posted

It's probably a control group.

No they do not have to cover the LLC employees in the ABC plan, but you do have to take into consideration these employees when running your coverage test.

Yes, they can have a separate plan for the LLC.

/JPQ

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