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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 […]