Control Group Issues

[Guest jetfaninmn]

I have a real issue I have four companies with ownership issues that change yearly.

In 2003, all four plans operated under on plan document - Company A. There was an ownership change in 1/1/2004 and here is where I am as of 12/31/04.

Company A and D share a Plan Doc, B and C have their own plan docs. Owner X is the Dad, Owner Y in the Daughter - over 21, Owner Z is the son - over 21.

Company A (EOY 2003 - Employees= 250) (2004 Employees = 20 EOY) Owner X 90%, Owner Y 10%, Owner Z 10%

Company B (Employees = 51 EOY) Owner X 59.5%, Owner Y 30%, Others 10.5%

Company C (Employees = 38 EOY)Owner X 25%, Others 75% Owners Y and Z have nothing to do with this company.

Company D (Employees = 40 EOY) Owner Y 100% - Owners X and Z have nothing to do with this company.

What are the control groups?

Also, as far as the 5500, how is it filed for 2004? Who is combined?

Thanks!

[buckaroo]

I thought I would try to answer the control issue for you. First, I assume that company A is owned 80% by the father, not 90. If I am correct, then I think Company A and company B are the only controlled group. THey are owned 80%+ by the same employees and 50%+ by common employees. All of the other combinations do not meet these requirements.

As for the Form 5500, I am not sure what you mean by how to file the form 5500. Are you referring to the Scehdule T?

[R. Butler]

Don't forgot to consider ASG rules.