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Posted

I should know this, but......

John owns 13% of company A; 0% of company B

Joe  owns 13% of company A; 0% of company B

ABC company owns 74% of company A; 100% of company B

Does a controlled group exist between Company A and B.  More specifically, can the 401k plans for A and B operate independently of each other?

Thank you

 

Posted

Assuming John and Joe don't have ownership in ABC that might change this, it does not appear to be a controlled group between A and B under §414(b). The ABC company does not own at least 80% of Company A for a parent-subsidiary group to exist.

Though it would for 415 limits, since the at least 80 is replaced by more than 50/ So if A & B have separate plans you still have 415 aggregation but no other aggregation.

ABC would be a parent-sub of B, but not A.

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