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Fourth and Final Article in the Series Key Takeaways The controlled group and affiliated service group rules focus on whether multiple organizations must be treated as one employer. The leased employee rules ask a different question: can a ...
[Read more] about Employee Aggregation Rules: Leased Employees

Third in a Series Key Takeaways A controlled group analysis does not always end the aggregation inquiry. Even when the ownership percentages are not high enough to create a controlled group, businesses may still have to be aggregated if they ...
[Read more] about Employee Aggregation Rules: Affiliated Service Groups

Second in a Series Key Takeaways Controlled group issues often arise in situations that look ordinary from a business perspective: an owner has more than one company, a family owns interests across multiple entities, a holding company owns ...
[Read more] about Employee Aggregation Rules: Controlled Groups

First in a Series Key Takeaways Employee benefit plans are not always tested one company at a time. For business owners with more than one entity, family ownership interests, related service arrangements, or workers supplied by another ...
[Read more] about The Aggregation of Employers and Employees: What You Don’t Know Can Hurt You

In 1995, the Department of Labor (DOL) established its Delinquent Filer Voluntary Compliance (DFVC) Program to enable plan sponsors to file all the appropriate returns and to pay reduced penalties. If you have an employee benefit plan for which an ...
[Read more] about The Delinquent Filer Voluntary Compliance Program – Over-the-Counter Relief