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Posted

Anyone have any cites for how to determine if two mutual insurance companies would be part of the same controlled group? Do the non-profit controlled group rules come into play (same board, etc)?

Austin Powers, CPA, QPA, ERPA

Posted

The non-profit controlled group rules apply only if both entities are tax-exempt for Federal income tax purposes.

Posted

I should have said exempt from tax under IRC Section 501(a). I don't know anything about the tax treatment or tax exemption for mutual.

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