"With respect to retirement plans, the potential adverse impact ranges from a failure to properly extend participation in the plan to the employees of the deemed controlled group to nondiscrimination testing issues, both as to coverage and contribution testing. Similarly, with respect to welfare benefit plans, such a failure could lead to potential penalties under the [ACA] by a failure to recognize controlled group employees in determining if an employer is subject to the employer mandate." [Sun Capital Partners III, LP, et al. v. New England Teamsters & Trucking Industry Pension Fund, No. 10-10921 (D. Mass. Mar. 28, 2016)]  MORE >>