Who's the Employer
Derrin Watson's clear, easy to understand language and
thorough presentation of the law make Who's the Employer, a pleasure to
read as well as an essential reference for plan administrators, staffing firms,
and human resource departments. His
6th edition updates the book to take into account changes over the last three
years. It also has enhanced discussion of multiple employer plans, rehired
employees, and ERISA.
Over 950 examples illustrate the issues affecting employer and employee status in a unique, light-hearted style.
Practitioners will find his step by step descriptions of how to analyze employer aggregation questions
and the consequences of that aggregation a vital tool in their practice.
This important book examines all the issues affecting who must be counted and who must be excluded in a qualified plan.
It has a complete analysis of:
|Controlled Groups |
|Common Control Groups |
|Affiliated Service Groups |
|Management Function Groups |
|Leased Employees and Staffing Firms |
|PEOs after Rev. Proc. 2002-21|
|Shared Employees |
|Employee/Independent Contractor Status |
|Highly Compensated and Key Employee Attribution Rules |
|Multiple Employer Plans|
|Entity and Self-Employed Individual Rules|
While Who’s the Employer focuses on qualified plan issues, it also discusses the effect of these rules on other employee benefit plans, payroll taxes, and corporate income