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
Date Written: 1994
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
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