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SEC. 414(b). Employees of Controlled Group of
Corporations.--For purposes of sections 401, 408(k),
410, 411, 415, and 416, all employees of all
corporations which are members of a controlled group of
corporations (within the meaning of section 1563(a),
determined without regard to section 1563(a)(4) and
(e)(3)(C)) shall be treated as employed by a single
employer. With respect to a plan adopted by more than
one such corporation, the applicable limitations
provided by section 404(a) shall be determined as if
all such employers were a single employer, and
allocated to each employer in accordance with
regulations prescribed by the Secretary. [Emphasis
added.]
* * * * * * *
(m) Employees of an Affiliated Service Group.
(1) In general.--For purposes of the
employee benefit requirements listed in
paragraph (4), except to the extent otherwise
provided in regulations, all employees of the
members of an affiliated service group shall
be treated as employed by a single employer.
* * * * * * *
(4) Employee benefit requirements.--For
purposes of this subsection, the employee
benefit requirements listed in this paragraph
are--
(A) paragraphs (3), (4), (7),
and (16) of section 401(a),
(B) sections 408(k), 410, 411,
415, and 416,
* * * * * * *
(5) Certain organizations performing
management functions.--For purposes of this
subsection, the term “affiliated service
group” also includes a group consisting of--
(A) an organization the
principal business of which is
performing, on a regular and
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Last modified: May 25, 2011