Do you know who is in your controlled group? Employers need to know for purposes of the large employer shared responsibility penalties
Most employee benefit plans are subject to nondiscrimination rules. In order to prevent employers from breaking apart companies in order to avoid these nondiscrimination rules, most employee benefit plans, in performing nondiscrimination testing, must take into account related businesses (i.e., controlled groups and affiliated service groups). I’ve been blogging recently about the large employer shared […]
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3 min read
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Tagged: Affordable Care Act, controlled group, Health Care, health care reform, health plans, large employer penalties
Nancy K. Campbell
Of Counsel