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Question 41: What was the intent of section 1441 of SBJPA '96, which lifted the "special aggregation" rules for plans covering owner-employees of unincorporated businesses? Would this allow husband and wife Schedule C businesses to sponsor separate plans covering their respective employees if one of the owner-employees is a common-law employee (treated as such on Form W-2) of the other spouse's business (and hence does not get the spousal exemption under controlled group attribution rules)? In other words, the controlled group plans would not need to be considered as being sponsored by a single employer for purposes of coverage/non-discrimination? |
Answer: Nope. This question comes up more often than you would imagine. |
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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