When Congress wrote ERISA, it incorporated the controlled group rules to prevent employers from using multiple corporations to evade its requirements. However, that did nothing to stop unincorporated businesses from splintering and achieving the same effect. So, Congress added §414(c) to the Code, dealing with groups of trades or businesses under common control.
In keeping with this intent, a group under common control is defined in essentially the same way as a controlled group. It is also subject to essentially the same limitations.
 | Q 12:1 What does the Code say about groups under common control? How do they compare to controlled groups? |
| Q 12:2 What types of employers can be members of a group under common control? |
| Q 12:3 How is ownership of group members determined? |
| Q 12:4 What attribution rules are used in determining if a common control group exists? |
| Q 12:5 What are the exclusion rules applicable to common control groups? |
| Q 12:6 Are the component member rules applicable to common control groups? |
| Q 12:7 What are the effects of being a member of a group of trades or businesses under common control? |
| Q 12:8 What happens when a common control group changes membership? |
| Q 12:9 How are tax-exempt entities and governmental units treated under the controlled group and common control rules? |
| Q 12:10 How are the common control rules applied in IRC §415(h) situations? |
| Q 12:11 How do the common control rules of 414(c) relate to common control rules for MEWAs? |