Controlled and Affiliated entity

[SheilaD]

This is a new one for me.

Companies A & B and companies A & C are controlled groups (B&C and A&B&C are not controlled). Company A is the General Partner of company D only 1 % ownership but looks to be clearly a management group for company D. D has no employees. Company D owns 100% of company E and 55% of company F.

Currently they have a multiple employer plan. A,B,C operate a single plan. D and E are adopters of that plan. They share the 5500 but test seperately.

What they want...is to have all the companies under a single plan. I don't know of any rule that lets you tie togeather companies with a combination of controlled and affiliated groups. As I see it D and E are adopters of the ABC plan and should have seperate 5500's and seperate testing. With AB&C do they have to do two sets of tests as well? One for A&B and one for B&C?

I'd appreciate any input.

[GMK]

Sorry I don't have an answer for you, but for future reference (if it's not a typo):

separate

[SheilaD]

Where's my spell check when I need it most? Thanks.

[GMK]

A very common misspelling, but I'm really replying only to bump this to the top of the list to see if someone will give you an answer to your questions.