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Contolled Group


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A church, as defined under §3121(w)(3)(A), sponsors a 403(b) plan. An affiliated tax exempt 501©(3) organization (not treated as a qualified church-controlled organization) wishes to participate in the plan. I have concerned about the related employer being treated as a single employer under the plan. However, I think it would be permissible under the Permissive Disaggregation rules. It is my understanding if two more entities make contributions to a church plan as defined in code §414(e), the controlled group rules may be applied separately to the entities that are churches and the entities that are not churches.

What do you think?

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