Guest ebgroup Posted January 13, 2011 Posted January 13, 2011 I have spent maybe too much time lately in the regulations related to Code Section 414® and have convinced myself that a controlled group with only two QSLOBs will not generally fail the separate management or separate workforce requirement. I am thinking this because the formula in 1.414®-3 (and definition in 1.414®-11) excludes substantial service employees of the other QSLOB from the denominator. Is it really this simple, or am I missing something? Thanks
Recommended Posts
Create an account or sign in to comment
You need to be a member in order to leave a comment
Create an account
Sign up for a new account in our community. It's easy!
Register a new accountSign in
Already have an account? Sign in here.
Sign In Now