Abstract

http://ssrn.com/abstract=1479681
 


 



Employer Aggregation Rules Under 1986 Code Section 414


David A. Pratt


Albany Law School

1994

Journal of Pension Benefits, Vol. 1, No. 2, p. 88, Winter 1994

Abstract:     
Determining whether an employer is part of a controlled group can be difficult. The author provides a comprehensive look at the factors involved.

Number of Pages in PDF File: 11

Keywords: 1986 Code Section 414

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Date posted: September 28, 2009  

Suggested Citation

Pratt, David A., Employer Aggregation Rules Under 1986 Code Section 414 (1994). Journal of Pension Benefits, Vol. 1, No. 2, p. 88, Winter 1994. Available at SSRN: http://ssrn.com/abstract=1479681

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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