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Concept of "Employer" Under Code § 414 |
August 2, 2004
Previously published on April 2003
The Internal Revenue Code of 1986, as amended ("Code") will treat all employees of entities
aggregated under the controlled group rules and the affiliated service group rules as employed by the
employer maintaining the plan. The Code will treat any leased employee or any shared employee who
performs services for the employer as employed by the employer maintaining the plan for certain purposes
under the qualified plan rules.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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