Ken Ruthenberg

A large employer is one that for a year employed an average of at least 50 full-time employees (at least 30 hours per week) on business days during the preceding calendar year. In order to make this determination, the employer must not only count all ...
[Read more] about Health Care Reform: Are You A “Large” Employer

First In A Series It was not a dark and stormy night--at least it didn't start out that way. Instead, it was a sunny and calm afternoon, and a routine year-end review meeting was taking place between the owners of SMALLCO (a manufacturing ...
[Read more] about Employee Aggregation Rules: What You Don’t Know Can Hurt You

Second In A Series In our last episode we left our heroes spending a dark and stormy night arguing about who screwed up and failed to recognize that SMALLCO and SMALL Vineyards had to be considered one employer for employee benefit plan ...
[Read more] about Employee Aggregation Rules: Controlled Groups

Third In A Series In the first two installments of this series on the aggregation of employers and employees, we spent a dark and stormy night with the owners of SMALLCO and SMALL Vineyards and their advisors learning about the controlled group ...
[Read more] about Employee Aggregation Rules: Affiliated Service Groups

Fourth And Final (Whew!!) Of A Series In our first three action-packed episodes on the aggregation of employers and employees, we spent a dark and stormy night with the owners of SMALLCO and SMALL Vineyards and their advisors learning about the ...
[Read more] about Employee Aggregation Rules: Leased Employees