Attribution of biological child who is not legally recognized as the child

[jkharvey]

The situation is this. The owner fathered a child many years ago and now that child works for him. At the age of 5 (i think that's correct), the child's name was legally changed and the biological father says that the child is no longer legally his. Does family attribution apply here for purposes of Key Employee determination?

[rcline46]

Did another person adopt the child? Did the father legally release his parental rights? If so, then I think family attribution is broken. (Just like an adopted child gains rights). Tough questions to ask, but necessary. Just a name change is not enough.