Employer Aggregation Rules Under 1986 Code Section 414
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 1, No. 2, p. 88, Winter 1994
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
Date posted: September 28, 2009