Division I · Employer, Plan, and Fiduciary Foundations
Part 1. Controlled Groups and Affiliated Service Groups
This Part covers Code §§ 414(b), (c), (m), (o), ownership attribution, ASGs, management function groups, and aggregation consequences.
Chapters
Chapter 1. Controlled Groups and Affiliated Service Groups (§414(b)/(c)/(m)/(o))
This chapter explains when separate businesses are treated as a single employer under the controlled-group and affiliated-service-group rules of Code §414(b), (c), (m), and (o), and what follows from that treatment.
Law stated as of October 3, 2026
Also in this Part
- Issues to watchSubscribers
- Worked example: Brother-Sister Controlled Group: The Two-Prong ComputationSubscribers
- Authorities cited in this PartSubscribers