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Question 129: An attorney sole proprietor has 2 non-highly compensated employees at his law practice. He also has a full-time housekeeper. The housekeeper only performs housekeeping duties at his private residence. Does the housekeeper have to be covered by a qualified plan sponsored by the attorney(intended to cover only the law firm employees)? Note: I have spoken to ERISA attorneys and practioners and have gotten 2 responses: 1) Yes, coverage is required, controlled group issues are the rule, 2) No, the housekeeper is not part of a trade or business. If the attorney was organized as a corporation, would that make a difference? |
Answer: Understanding the Internal Revenue Code is a matter of understanding words. Words have meanings. We ignore, or slide over, the words of the Code at our peril. That is why I will be very specific in my choice of words in analyzing this. The common control rules are discussed in more detail in Chapter 12 of my book, Who's the Employer?. |
Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner or to readers. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of this and similar situations.
The law in this area changes frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the law (statutes, regulations, rulings, court decisions, etc.) that occur after the date on which a particular Q&A is posted.
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