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Who's the Employer?

Answers are provided by S. Derrin Watson, JD, APM

Answers are provided by attorney S. Derrin Watson, of Goleta, California. Mr. Watson advises clients and lectures widely on these subjects. He is the author of Who's the Employer-- A Guide to Employer and Aggregation Issues Affecting Qualified Plans.

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Q&A 347: Counting service before group formation

November 21, 2017

Q&A 346: Service Crediting in Affiliated Service Group

July 24, 2017

Q&A 345: What Is a Church Plan and Who Can It Cover?

July 12, 2017

Q&A 344: Summary of Supreme Court Decision on Church Plans

June 13, 2017

Q&A 343: On-Call Fees As an ASG With Professional Practice

April 24, 2019

Q&A 342: Overlapping Controlled Group and Affiliated Service Group

April 14, 2017

Q&A 341: Moving Out of a Multiple Employer 401(k) Plan

April 13, 2017

Q&A 340: Statutory Employees Are Not Employees

April 12, 2017

Q&A 339: Private Equity Firms and Common Control

April 6, 2017

Q&A 338: 7th Edition Coming April 24; Private Equity Firms in ASGs

March 31, 2017

Q&A 337: Effect of ASG Determination Letter

March 16, 2017

Q&A 336: No More ASG Determination Letters

January 13, 2017

Q&A 335: Parent-Child Controlled Group Attribution

January 12, 2017

Q&A 334: Predecessor Employer 'Facts and Circumstances'

January 4, 2017

Q&A 333: Understanding Single Owner LLCs

December 16, 2016

Q&A 332: Related Employers Don't Need Mirror Plans

November 29, 2016

Q&A 331: Who Is Counted in Applying the General Nondiscrimination Test?

November 24, 2016

Q&A 330: "Regularly Associated With"

November 2, 2016

Q&A 329: PEO MEPs after Advisory Opinion 2012-04A

June 28, 2012

Q&A 328: Open MEPs in the Courts or Congress

June 26, 2012

Q&A 327: Remaining Advantages of Using an Open MEP

June 19, 2012

Q&A 326: Trying to Avoid the Effect of Advisory Opinion 2012-04A

June 15, 2012

Q&A 325: Arguments the DOL Rejected in Its Open MEP Opinion

June 14, 2012

Q&A 324: Effect of DOL Advisory Opinion on Fidelity Bond Requirement for an Open MEP

June 12, 2012

Q&A 323: Audits (CPA and IRS) of an Open MEP

June 11, 2012

Q&A 322: Open MEPs and Form 8955-SSA

June 11, 2012

Q&A 321: Open MEPs and Form 5500

June 7, 2012

Q&A 320: Working Without a Net

June 6, 2012

Q&A 319: Who's the Fiduciary (of an Open MEP)?

June 1, 2012

Q&A 318: After Advisory Opinion 2012-04A, Who's the Sponsor of an Open MEP?

May 30, 2012

Q&A 317: When Would a MEP be a Single ERISA Plan?

May 29, 2012

Q&A 316: Open MEPs Are NOT Single ERISA Plans

May 28, 2012

Q&A 315: DOL Takes a Stand on Open MEPs

May 17, 2012

Q&A 314: Two Companies = Two Section 415 Limits?

May 3, 2012

Q&A 313: Attribution of Stock Ownership Between Spouses Can Trigger Required Minimum Distributions

May 2, 2012

Q&A 312: Understanding 'Commonality' in Multiple Employer Plans

April 27, 2012

Q&A 311: What Can and Cannot Be Done With an Affiliated Service Group

April 20, 2012

Q&A 310: Hey, Who Are You Calling a SLOB?

April 16, 2012

Q&A 309: Can LLP Partner's Spouse Be Treated as Employee?

April 12, 2012

Q&A 308: Laying Out the Facts on 'Common Control'

April 10, 2012

Q&A 307: 6th Edition of My Book, Who's the Employer

April 10, 2012

Q&A 306: As a Pastor, Am I an Employee? Or an Independent Contractor?

April 10, 2012

Q&A 305: The Role of Deferrals in Computing Earned Income

April 4, 2012

Q&A 304: Is a County Hospital a Governmental Unit?

April 4, 2012

Q&A 303: Who's the Employer: Partnership or Partner?

January 3, 2012

Q&A 302: What a Difference a Share Makes

October 13, 2011

Q&A 301: Related Employer Definition

October 13, 2011

Q&A 300: Can 'open multiple employer plans' be treated as multiple plans under ERISA?

October 7, 2011

Q&A 299: Credit Unions Under New Common Control Rules

December 29, 2008

Q&A 298: 5th edition of Who's the Employer Coming Soon

December 13, 2008

Q&A 297: Room for Reasonable Compensation?

December 3, 2008

Q&A 296: Parental Attribution Bypasses Spousal Exception

November 28, 2008

Q&A 295: Section 267 Rules Not Needed When Section 707 Rules Are Enough to Aggregate Corporation and Limited Partnership

July 25, 2008

Q&A 294: No Good Deed Goes Unpunished: Retirement Contributions for a Butler or Other Domestic

September 21, 2007

Q&A 293: Determination of Controlled Group Status; Is It a Question That Should Be Handled by a Lawyer?

September 12, 2007

Q&A 292: 1 Corporation Plus 1 Individual Shareholder Plus 1 Subsidiary Can Equal 1 Controlled Group

September 8, 2007

Q&A 291: Shared Employee or Unrelated Employee?

September 3, 2007

Q&A 290: Effect of HCE Status on Deferrals

August 11, 2007

Q&A 289: Foreign Compensation

August 24, 2006

Q&A 288: Profit and Nonprofit Under Common Control?

July 11, 2006

Q&A 287: Check All Types of Attribution

July 5, 2006

Q&A 286: [Q&A 286 has been deleted]

Q&A 285: Compensation for Controlled Groups

June 30, 2006

Q&A 284: Controlled Groups and Welfare Benefit Plans

June 29, 2006

Q&A 283: Coverage Testing for Controlled Groups

December 7, 2005

Q&A 282: Predecessor Employers Under Proposed 415 Regulations

December 6, 2005

Q&A 281: [Q&A 281 has been deleted]

Q&A 280: Post-Severance Compensation Rules Appreciated

July 9, 2005

Q&A 279: Oops! Proposed 415(h) Regulations Include a Mistake

July 7, 2005

Q&A 278: Top-Heavy Multiple Employer Plans

June 2, 2005

Q&A 277: Audits of Multiple Employer Plans

May 31, 2005

Q&A 276: "What are the functions of management?" and Other Homework Problems

May 4, 2005

Q&A 275: Attribution Mechanics

April 27, 2005

Q&A 274: 79.9% Isn't 80%; But Wait-- There's More!

March 31, 2005

Q&A 273: Attribution Ends at the Courthouse

December 8, 2004

Q&A 272: Disregarded FSO

December 1, 2004

Q&A 271: No Double Family Attribution

November 30, 2004

Q&A 270: Proposed Regulations Applying Section 414 to Tax-Exempt Organizations

November 15, 2004

Q&A 269: Lack of Data Yields Lack of Answers

October 15, 2004

Q&A 268: HCE LLC Attribution

October 14, 2004

Q&A 267: [Q&A 267 has been deleted]

Q&A 266: Common Control Might Not Require Coverage

September 25, 2004

Q&A 265: PEO Write-offs and More

May 11, 2004

Q&A 264: SIMPLEs and Qualified Plans Don't Mix

May 7, 2004

Q&A 263: 1099 for Bonus Only

May 4, 2004

Q&A 262: How Can I Aggregate Thee? Let Me Count the Ways.

April 30, 2004

Q&A 261: Subsidiary Employees Left In The Cold

April 24, 2004

Q&A 260: First Look at Rev. Proc. 2003-86

November 25, 2003

Q&A 259: Trusts and Losing Businesses

September 10, 2003

Q&A 258: Excluding Outside Salespeople

August 29, 2003

Q&A 257: Small Plan Audits and IRC 414(c)

June 21, 2003

Q&A 256: Hours in Controlled Groups

June 20, 2003

Q&A 255: Effective Control, But No Ceegar

June 20, 2003

Q&A 254: LLC Members as Employees

April 8, 2003

Q&A 253: Change in the Employer

February 27, 2003

Q&A 252: Half-Year Exclusion for ASGs

February 22, 2003

Q&A 251: Excluding "Leased" Employees

February 22, 2003

Q&A 250: PEO to Client Plan

February 10, 2003

Q&A 249: Comments by IRS Officials at Los Angeles ASPA-IRS Conference

February 8, 2003

Q&A 248: HCEs in controlled groups

January 27, 2003

Q&A 247: Leased Employees Represented by Collective Bargaining Unit

January 18, 2003

Q&A 246: PEOs in Controlled Groups

January 16, 2003

Q&A 245: Most Frequently Asked Controlled Group Question

January 3, 2003

Q&A 244: Derrin Watson-- Employee or Independent Contractor?

December 31, 2002

Q&A 243: Foreign Independent Contractor or Employee

December 17, 2002

Q&A 242: Multiple Family Attribution

December 11, 2002

Q&A 241: Controlled Groups and Loan Defaults

December 11, 2002

Q&A 240: Controlled Groups and Loans

December 6, 2002

Q&A 239: Incorporated Officer

November 26, 2002

Q&A 238: Professional Service Corporation Exemption to the Rescue

November 15, 2002

Q&A 237: Differing Provisions In Multiple Employer Plan

November 14, 2002

Q&A 236: Attribution Adds Owners, Not Shares

November 13, 2002

Q&A 235: What's a Trade or Business Under IRC 414(c)?

November 13, 2002

Q&A 234: Progress Report: Who's the Employer, 3rd Edition

October 29, 2002

Q&A 233: WSJ Forgets ASG Rules

October 2, 2002

Q&A 232: Management Company Might Be PEO

September 19, 2002

Q&A 231: Regularly Providing Services as an A-Organization

September 10, 2002

Q&A 230: Common Control in Partnerships

September 6, 2002

Q&A 229: Overlapping Groups and Filing Requirements

September 3, 2002

Q&A 228: Status of Third Edition of Book

September 3, 2002

Q&A 227: Controlled Groups Without Employees

August 29, 2002

Q&A 226: Collapsing an ASG

August 23, 2002

Q&A 225: W-2, 1099, or Both?

August 15, 2002

Q&A 224: Bury Your Controlled Group Problems in Vogel Fertilizer

August 9, 2002

Q&A 223: Attribution From Entities Under Different Rules

August 8, 2002

Q&A 222: Employee for Exclusion Rules

August 6, 2002

Q&A 221: Inadequate Facts Lead To Inadequate Answers

August 5, 2002

Q&A 220: Rev. Proc. 2002-21-- Where Are We Now?

July 31, 2002

Q&A 219: Employee for B-Org HCE Purposes

June 25, 2002

Q&A 218: Multiple Employer Plan Involving Controlled Group

July 22, 2002

Q&A 217: HCE Attribution from Trusts

July 19, 2002

Q&A 216: What Is a Management Function?

July 19, 2002

Q&A 215: Change in Status and Top Heavy Minimums

July 17, 2002

Q&A 214: Domestic and Business Not Aggregated

July 15, 2002

Q&A 213: ASG with Separate Plans

July 11, 2002

Q&A 212: EGTRRA and Controlled Groups

July 10, 2002

Q&A 211: No Back Office Employees in PEO Multiple Employer Plan

July 10, 2002

Q&A 210: Third Edition of 'Who's The Employer' Book Coming Soon

July 8, 2002

Q&A 209: Client Termination In PEO Plan

July 4, 2002

Q&A 208: Expense Sharing Arrangements As ASGs

July 3, 2002

Q&A 207: No Sibling Attribution In Controlled Groups

July 1, 2002

Q&A 206: Proprietorship as Partner in an Emergency Medical Partnership

July 1, 2002

Q&A 205: Illegal Aliens and the Supreme Court

June 24, 2002

Q&A 204: "Safe Harbor" Leased Employee Plans After Rev. Proc. 2002-21

June 21, 2002

Q&A 203: Laser Surgery Center in ASG

June 19, 2002

Q&A 202: Are Sole Proprietorship and 60%-Owned Corporation Subject to 415(h)?

June 19, 2002

Q&A 201: Common Control Depends on Controlled Group Type

June 18, 2002

Q&A 200: How Derrin Watson Would Fix Rev. Proc. 2002-21

June 14, 2002

Q&A 199: Temp Firms as PEOs

June 14, 2002

Q&A 198: Hospital as PEO

June 12, 2002

Q&A 197: Independent Contractors on Health Plan

June 12, 2002

Q&A 196: Testing a PEO Multiple Employer Plan

June 12, 2002

Q&A 195: PEOs and Retirement Deductions

June 5, 2002

Q&A 194: Excluding Amish Workers

June 5, 2002

Q&A 193: Handling Assets of a Client Organization's Terminating 401(k) Plan

June 4, 2002

Q&A 192: Excluding Workers by Classification

June 4, 2002

Q&A 191: Rev. Proc. 2002-21 and Leased Employees

June 3, 2002

Q&A 190: Employee Becomes Treated as Independent Contractor

June 3, 2002

Q&A 189: Commissioned Insurance Sales

May 31, 2002

Q&A 188: Rev. Proc. 2002-21 and Employee Status

May 29, 2002

Q&A 187: Common Control and 401(a)(26)

May 28, 2002

Q&A 186: Client Organizations and Recipients

May 27, 2002

Q&A 185: Temporary Employees Lose Under Rev. Proc. 2002-21

May 27, 2002

Q&A 184: Multiple Employer Plan or Multiple Plans?

May 18, 2002

Q&A 183: Definition of Compensation in a Multiple Employer Plan

May 15, 2002

Q&A 182: Adopting a Single Employer PEO Plan After May 13, 2002

May 13, 2002

Q&A 181: Are Clergy Members Considered Self-Employed?

May 13, 2002

Q&A 180: Over Half Isn't At Least 80%

May 13, 2002

Q&A 179: Is a CO Required to Cosponsor a PEO Multiple Employer Plan Under Rev. Proc. 2002-21?

May 9, 2002

Q&A 178: PEOs and Welfare Plans After Rev. Proc. 2002-21

May 9, 2002

Q&A 177: Rev. Proc. 2002-21 Deadlines

May 8, 2002

Q&A 176: Entering or Leaving a Multiple Employer Plan

May 7, 2002

Q&A 175: PEO Client Maintaining Its Own Plan; Why the PEO Likely Isn't the Employer

May 7, 2002

Q&A 174: Bootstrapping Employer Status

May 7, 2002

Q&A 173: Rev. Proc. 2002-21 Relief For Multiple Employer Plans

May 6, 2002

Q&A 172: PEO Plans and Determination Letters

May 6, 2002

Q&A 171: Rev. Proc. 2002-21 and the Separate CO Plan

May 6, 2002

Q&A 170: PEO Spinoff Plan under Rev. Proc. 2002-21

May 6, 2002

Q&A 169: Employee Status in PEO Multiple Employer Plan

May 4, 2002

Q&A 168: Mutiple Employer PEO Issues

May 1, 2002

Q&A 167: Attribution Through Grantor Trust

May 1, 2002

Q&A 166: Additional Guidance on Rev. Proc. 2002-21

April 29, 2002

Q&A 165: Rev. Proc. 2002-21 Transition Rule Revisited; Other Compliance Problems

April 27, 2002

Q&A 164: Insurance ASG Issues; Referral of Clients Means "Regularly Associated"?

April 26, 2002

Q&A 163: [Q&A 163 has been deleted]

Q&A 162: Rev Proc 2002-21; Relief for the Compliant

April 25, 2002

Q&A 161: Counting Shareholders

April 22, 2002

Q&A 160: Voting Power Creating Controlled Group

April 19, 2002

Q&A 159: ESOP as Majority Owner

April 18, 2002

Q&A 158: Exclusion of ESOP Stock

April 16, 2002

Q&A 157: HCEs and ASGs

April 15, 2002

Q&A 156: Attribution Through Children's Trust

April 15, 2002

Q&A 155: What About Effect of IRS Notice 99-6 on Single-Member LLCs Not Taxed As Corporations?

April 12, 2002

Q&A 154: Single Member LLCs/Limited Partners as Employees

April 10, 2002

Q&A 153: Watson's Take on PEO Controversy

April 9, 2002

Q&A 152: B-Orgs and Significant Services

April 8, 2002

Q&A 151: Convertible Stock Constituting An Option

April 6, 2002

Q&A 150: Royalties as Compensation

April 1, 2002

Q&A 149: Husband and Wife, Each Practicing Medicine as Sole Proprietors

March 29, 2002

Q&A 148: Treatment of LLCs Under the ASG Rules

March 26, 2002

Q&A 147: What's the Difference Between Sections 267 and 318?

March 25, 2002

Q&A 146: Is 267 or 318 Attribution Used for Affiliated Service Groups?

March 24, 2002

Q&A 145: ASG Arising from Shared Administrative Functions?

March 21, 2002

Q&A 144: ASG Attribution to Entities

March 19, 2002

Q&A 143: Excluding ESOP Stock

March 18, 2002

Q&A 142: Leasing Doctors

March 17, 2002

Q&A 141: Consequences of Separate Status for Partnerships; Owner-Employee Rules

March 16, 2002

Q&A 140: Professional Partnerships

March 13, 2002

Q&A 139: What's an Entity?

February 11, 2002

Q&A 138: Community Ownership Affects HCE Status

January 11, 2002

Q&A 137: State Law and Professional Employer Organizations

January 10, 2002

Q&A 136: Breaks in Service for 414(n)(4)(B) Service

December 28, 2001

Q&A 135: Lease to Own and Code Section 414(n)(4)(B)

December 27, 2001

Q&A 134: [Q&A 134 has been deleted]

Q&A 133: [Q&A 133 has been deleted]

Q&A 132: Foreign Parents of Multilevel Group

November 21, 2001

Q&A 131: Marital Attribution Strikes Again!

September 26, 2001

Q&A 130: Mortgage Company as Service Organization

September 18, 2001

Q&A 129: No Mandatory Coverage for Housekeeper

September 14, 2001

Q&A 128: [Q&A 128 has been deleted]

Q&A 127: Merged Business Can Be Separate From Earlier Businesses

September 11, 2001

Q&A 126: Proprietorship and Corporation not an ASG

September 11, 2001

Q&A 125: Filing for Midyear Changes in Controlled Group Status

September 8, 2001

Q&A 124: Stock Options and Leased Employees

September 5, 2001

Q&A 123: Controlled Groups, Common Control and SEPs

September 4, 2001

Q&A 122: Use Of LLCs To Change Employee Status

August 30, 2001

Q&A 121: Dentists as Investors

August 28, 2001

Q&A 120: SIMPLEs and ASGs

August 16, 2001

Q&A 119: Trustees as Managers

August 15, 2001

Q&A 118: Effect of S Corp Status on Controlled Group Determination

August 8, 2001

Q&A 117: Who Takes the Work Tax Credits If We Use a Staffing Firm?

August 7, 2001

Q&A 116: Company Splitup

July 9, 2001

Q&A 115: Avoiding Controlled Groups By Staying Unincorporated?

June 28, 2001

Q&A 114: Attribution Arising From a Lien?

June 27, 2001

Q&A 113: Community Ownership of Attributed Stock?

June 26, 2001

Q&A 112: Family Management Company

June 25, 2001

Q&A 111: Marriage as Common Control

June 12, 2001

Q&A 110: Attribution to Entities

June 11, 2001

Q&A 109: Contingent Beneficiary As Shareholder-Employee

June 4, 2001

Q&A 108: Doctor as Management Firm

May 31, 2001

Q&A 107: Partner as Affiliated Service Group Entity

May 29, 2001

Q&A 106: Testing an Ending Controlled Group

May 25, 2001

Q&A 105: Leased Employees and Self-Employed Medical Reimbursement Plans

May 25, 2001

Q&A 104: Substantial Presence Test for Residency Status

May 24, 2001

Q&A 103: Exclusion of Nonresident Aliens

May 24, 2001

Q&A 102: Construction Management Function Group

May 23, 2001

Q&A 101: Parental Attribution

May 23, 2001

Q&A 100: Illegal Aliens As Employees

May 22, 2001

Q&A 99: Avoiding the Substantially Full-Time Rule for Leased Employees

May 17, 2001

Q&A 98: Grandchildren as Highly Compensated Employees

May 15, 2001

Q&A 97: Directors As Managers

May 5, 2001

Q&A 96: Ignoring the Leasing Company

May 2, 2001

Q&A 95: Inlaws as HCEs

April 30, 2001

Q&A 94: Are Brothers and Sisters Related Parties?

April 16, 2001

Q&A 93: Is Attributed Stock Counted Once, or Twice?

April 11, 2001

Q&A 92: Triple Attribution In Controlled Group

April 2, 2001

Q&A 91: Restricted Stock and HCEs

March 26, 2001

Q&A 90: Multiple Restaurants; One Plan?

March 26, 2001

Q&A 89: Does an Independent Contractor Agreement Matter?

March 26, 2001

Q&A 88: 414(m) Proposed Regs Withdrawn?

March 21, 2001

Q&A 87: Multiple A-Orgs in an Affiliated Service Group

March 21, 2001

Q&A 86: Handling "Leased" Employees on 5500 Forms

March 21, 2001

Q&A 85: Nonprofits and Controlled Groups

March 19, 2001

Q&A 84: Plan For Independent Contractor Truckers

March 12, 2001

Q&A 83: Stepchildren Under Attribution Rules

March 8, 2001

Q&A 82: Top Heavy Rules for Plan Covering Leased Executives

February 16, 2001

Q&A 81: Overlapping Groups and Options in Family Situations

February 15, 2001

Q&A 80: Billing Corporation as B-Org?

February 14, 2001

Q&A 79: Excluding Employees of Controlled Group Members

February 14, 2001

Q&A 78: 415 Limits with Similar Businesses

February 14, 2001

Q&A 77: Equipment Leases and Affiliated Service Groups

February 12, 2001

Q&A 76: Having Just a Single Customer Doesn't Mean Aggregation is Required

February 12, 2001

Q&A 75: How to Handle Ex-Employees After Spinoff to Form an Unrelated Company

February 7, 2001

Q&A 74: LLC Member's Compensation for 401(k) Purposes

January 23, 2001

Q&A 73: Does a plan automatically cover employees of an affiliated employer?

January 18, 2001

Q&A 72: Look Both Ways When Crossing Railroad Tracks or When Analyzing Affiliated Service Groups

January 3, 2001

Q&A 71: Community Property Constituting Direct Ownership

December 29, 2000

Q&A 70: De Minimis Shared Employee

December 22, 2000

Q&A 69: HCE Attribution Rules Between Parent and Child

December 21, 2000

Q&A 68: Owner as Leased Employee

December 19, 2000

Q&A 67: Parent-Child Attribution

December 14, 2000

Q&A 66: 50% Isn't More Than 50%

Dec 13, 2000

Q&A 65: LLC Member as Employer

December 6, 2000

Q&A 64: 401(k) Plans Using Professional Employer Organizations-- Miscellaneous Questions

December 1, 2000

Q&A 63: Co-sponsorship of plans

November 22, 2000

Q&A 62: Common Control Sponsor Withdrawal

October 24, 2000

Q&A 61: Attendant as Independent Contractor

October 23, 2000

Q&A 60: Attribution for Highly Compensated Employees

October 7, 2000

Q&A 59: Current Status of "Dual Employer" Arrangements for PEOs

October 3, 2000

Q&A 58: Second Edition of Who's the Employer

August 31, 2000

Q&A 57: Re the Earlier Shared Employees Q&A -- What About the Proposed Regulations?

August 24, 2000

Q&A 56: Shared Employees

August 22, 2000

Q&A 55: Are rights of first refusal considered "options"?

July 26, 2000

Q&A 54: Attribution to Mother-in-Law?

July 24, 2000

Q&A 53: Controlled group determination for ESOP that covers owner of plan sponsor

July 20, 2000

Q&A 52: Who's the Employer of an LLC Member?

June 21, 2000

Q&A 51: Transfer of Employment from Fifty Percent Subsidiary to Parent Corporation

June 14, 2000

Q&A 50: SIMPLE IRAs and Related Employers

June 14, 2000

Q&A 49: Statutory Employees

May 17, 2000

Q&A 48: Employees Working for Franchisor

April 13, 2000

Q&A 47: Sole Proprietorship and Affiliated Service Group

April 11, 2000

Q&A 46: Employee Becomes an Independent Contractor

April 11, 2000

Q&A 45: Wholly-owned subsidiaries of controlled groups

March 16, 2000

Q&A 44: Attribution at age 18 or 21?

February 18, 2000

Q&A 43: PEO Sponsoring a Cafeteria Plan

January 25, 2000

Q&A 42: Combination of leasing company plan and recipient's plan

January 19, 2000

Q&A 41: Repeal of Family Aggregation Does Not Eliminate Controlled Group

January 18, 2000

Q&A 40: Management Function Group and Common Control Group

December 10, 1999

Q&A 39: More on options

December 8, 1999

Q&A 38: Should we treat these two as a controlled group just to be safe?

December 7, 1999

Q&A 37: Is a Professional Employer Organization a "co-employer" with its customer companies?

November 24, 1999

Q&A 36: Deduction Limits for ASG

November 19, 1999

Q&A 35: Controlled Groups and SIMPLE IRAs

November 18, 1999

Q&A 34: LLC and Employee Leasing Firm - How to Cover the LLC members?

November 4, 1999

Q&A 33: Effect of ASG on SARSEP

November 3, 1999

Q&A 32: I have a foreign parent with subsidiaries in the U.S. and foreign subsidiaries - how many do I include?

November 3, 1999

Q&A 31: Overlapping Groups

October 29, 1999

Q&A 30: Corp and LLCs as Controlled Group

October 29, 1999

Q&A 29: What does it mean to be part of a controlled group

July 28, 1999

Q&A 28: Parent-Subsidiary Groups

July 14, 1999

Q&A 27: Classic ASG with multiple plans

June 22, 1999

Q&A 26: Using options to create controlled groups

June 19, 1999

Q&A 25: Foreign parent of controlled group

May 3, 1999

Q&A 24: Employee on someone else's payroll

April 19, 1999

Q&A 23: Family Attribution

April 8, 1999

Q&A 22: Qualified Plan as Shareholder for Controlled Group

March 30, 1999

Q&A 21: Principal business of a management organization

March 25, 1999

Q&A 20: Hours of Service for Leased Employees

March 25, 1999

Q&A 19: Tax Exempt Organizations and Common Control

March 22, 1999

Q&A 18: Can Options Break Up Controlled Groups?

March 19, 1999

Q&A 17: Transfer Within A Controlled Group

March 16, 1999

Q&A 16: Management function group and controlled group

March 16, 1999

Q&A 15: Parent child attribution rules

March 11, 1999

Q&A 14: Multiple 75% corporations

March 10, 1999

Q&A 13: Audit Guidelines and Independent Contractors

March 6, 1999

Q&A 12: Separation from Service for Pension Plan in CG Situation

March 4, 1999

Q&A 11: Counting Hours in Lease to Own

March 2, 1999

Q&A 10: Different Employee Definitions for Different Agencies

March 1, 1999

Q&A 9: Controlled Groups in Marriages Continued

February 26, 1999

Q&A 8: Separation from Service in Controlled Group

February 26, 1999

Q&A 7: Attribution from Options Granted by Corporation

February 26, 1999

Q&A 6: Common Control with Sole Proprietorship and Corporation

February 26, 1999

Q&A 5: Existing plan with new staffing firm

February 26, 1999

Q&A 4: Staffing Firms as Common Law Employers

February 26, 1999

Q&A 3: Parent Child Attribution and family aggregation

February 26, 1999

Q&A 2: Recipient Offsetting Staffing Firm Contributions

February 25, 1999

Q&A 1: [Q&A 1 has been deleted]

Important notice:

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.