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Foreign Ownership of U.S. Companies and the Qualified Retirement Plan Controlled Group Rules by Mark I. Bogart
Vedder, Price, Kaufman & Kammholz, P.C.
Chicago Office
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May 13, 2004
This article discusses the controlled group rules as they apply to qualified retirement plans and foreign conglomerates. Although this article briefly summarizes the minimum coverage test, a detailed discussion of that test is beyond the scope of this article.
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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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