Employee Benefits Law Group

Guidance. More than just Legal Advice.

Employee Benefits Law Group
Home > Resources > Health & Welfare > Employee Aggregation Rules: Controlled Groups

Employee Aggregation Rules: Controlled Groups

by

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 purposes.

SMALLCO and SMALL Vineyards were considered members of a “controlled group” because the owners of SMALLCO and SMALL Vineyards were the same. The Code (and certain parts of ERISA) treats all members of a controlled group as if they were one employer for a number of employee benefit plan purposes. During this episode, we’ll try to explain the basic controlled group rules.

  • Interested in learning more about controlled groups? Please fill out the form on this page to access the full article
  • This field is for validation purposes and should be left unchanged.

About Ken Ruthenberg

Ken's executive compensation clients appreciate learning the latitude they may have with plans that meet their organizational goals by conditioning rewards to key employees. He helps them implement their creativity while staying within the rules. They also count on his unsurpassed knowledge of the law governing qualified and non-qualified plans, and health and welfare benefits for efficient and effective solutions.
Learn More About Ken

EDITOR’S NOTE: We did the best we could to make sure the information and advice in this article were current as of the date of posting to the web site. Because the laws and the government’s rules are changing all the time, you should check with us if you are unsure whether this material is still current. Of course, none of our articles are meant to serve as specific legal advice to you. If you would like that, please call us at (916) 357-5660.