Who's the Employer

A Guide to Employee and Aggregation Issues Affecting Qualified Plans

About the Author
Reading Room
Rev Prov 2002-21

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:

bulletControlled Groups
bulletCommon Control Groups
bulletAffiliated Service Groups
bulletManagement Function Groups
bulletLeased Employees and Staffing Firms
bulletPEOs after Rev. Proc. 2002-21
bulletShared Employees
bulletEmployee/Independent Contractor Status
bulletHighly Compensated and Key Employee Attribution Rules
bulletMultiple Employer Plans
bulletEntity and Self-Employed Individual Rules
bulletKey Employees

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 taxes.

Last Revised 04/06/12

Copyright 2012, S. Derrin Watson.  All rights reserved.