DC Plan Administrator
Heritage Administrative Services, LLC (Woodbury NY) |
DC Plan Administrator
![]() The Benefit Advantage (Auburn Hills MI / Telecommute) |
Defined Contribution Plan Administrator
![]() The MandMarblestone Group, llc (Philadelphia PA / Telecommute) |
Retirement Plan Administrator
![]() Group RHI (Telecommute) |
Defined Contribution Plan Specialist
![]() Aprio (Alpharetta GA / AL / NC / Telecommute) |
Defined Benefit Plan Administrator
![]() AimPoint Pension (Telecommute) |
ESOP Administrator
![]() Blue Ridge ESOP Associates (VA / Telecommute) |
Pension Systems Administrator
DeMars Pension Consulting Services, Inc. (Overland Park KS) |
Retirement Plan Consultant
![]() DWC - The 401(k) Experts (Telecommute) |
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Question 9: Your article in Q&A 1 about attribution from both husband and wife to their minor child comes as something of a shock. Could you please elaborate? Can parent-child attribution really cause businesses owned as separate property by the mother and father to be a controlled group? |
Answer: Surprisingly, the answer is yes. Although it is counter-intuitive, using the strict language of the Code parent-child attribution can cause businesses owned separately by the parents to become a controlled group. Consider the following examples: |
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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