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Employer Aggregation Rules Under 1986 Code Section 414

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

11 Pages Posted: 28 Sep 2009  

David A. Pratt

Albany Law School

Date Written: 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.

Keywords: 1986 Code Section 414

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: https://ssrn.com/abstract=1479681

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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