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Question 186: What's the difference between a "Client Organization" (CO) under Rev. Proc. 2002-21 and a "recipient" under the leased employee rules of IRC 414(n)? |
Answer: There is no difference other than a difference in perspective. But that difference is critical to understanding the relationship between the leased employee rules of IRC 414(n) and the PEO rules of Rev. Proc. 2002-21. |
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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