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Guest 409 eh?
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How are employee options considered when making a controlled group determination?

Does it matter if the option has been exercised?

The following is a link to an article on point by S. Derrin Watson.

http://benefitslink.com/modperl/qa.cgi?db=...loyer&id=55

Curious if there are any other opinions or thoughts on the issue.

I just have a minute, but does Reg. 1.414©-4(b) help you?

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