Who's the Employer

A Guide to Employee and Aggregation Issues Affecting Qualified Plans

About the Author
Reading Room
Rev Prov 2002-21


Reading Room

bulletEmployee/Independent Contractor
bulletERISA Definition of Employee
bulletSelf-Employed Person Rules
bulletRev. Rul. 87-41
bulletKey Regulations on Definition of Employee
bulletSection 530, Revenue Act of 1978
bulletAudit Guidelines on Employee/Independent Contractor
bulletTechnical Advice Memorandum on Excluding Workers
bulletEmployee Leasing/ PEOs
bulletEmployee Leasing Code Sections (414(n))
bulletNotice 84-11
bulletRev. Proc. 2002-21
bulletRev. Proc. 2003-86
bulletControlled Groups/Common Control
bulletControlled Group Code Provisions (414(b), 1563)
bulletControlled Group Regulations
bulletTemporary Controlled Group Regulations
bulletCommon Control Rules (414(c)) (except tax-exempt -- see next entry)
bulletCommon Control Regulations for Tax-Exempts
bulletTable Comparing Controlled Group and Common Control Rules
bulletAffiliated Service Groups and Related Attribution Rules
bulletAffiliated Service Group Code Section (414(m))
bulletProposed ASG Regulations
bulletCode 318 (HCE/ASG Attribution)
bullet318 Regulations
bulletEffects of Aggregation

Rev. Rul. 2004-11

bullet415 Aggregation Regulations
bulletHCEs and Key Employees
bulletCode 414(q) and related regulations
bulletNotice 97-45
bulletCode 416(i) and related regulations
bulletCode 410
bulletRegulation 1.410(b)-2 Requirements
bulletRegulation 1.410(b)-3 Benefiting
bulletRegulation 1.410(b)-4 Nondiscriminatory Classification
bulletRegulation 1.410(b)-5 Average Benefit Percentage Test
bulletRegulation 1.410(b)-6 Excludable Employees
bulletRegulation 1.410(b)-7 Coverage Plans
bulletRegulation 1.410(b)-8 Testing Methods
bulletRegulation 1.410(b)-9 Definitions
bulletNondiscriminatory Classification Test Table
bulletUnion Definitions
bulletPlan Definition
bulletBasic Plan Definition -- 414(l) Regulations
bulletRegulation 1.410(b)-7 Coverage Plans
bullet401(k) Plan Regulations
bulletRelated Party Rules (267, 707)
bulletMultiple Employer Plan Rules (413(c))
bulletCode 415 compensation provisions
bulletCode 414(s) nondiscriminatory compensation
bullet415 compensation regulations
bulletCode 401(a)(17) compensation limit
bulletDOL Regulations on Counting Service
bullet401(a)(4) Regulations - Key Definitions
bulletChurch Plans
bulletMiscellaneous 414 Provisions

Copyright 2009, S. Derrin Watson.  All rights reserved.