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Affiliated Group of Corporations 10:37
     
Affiliated Service Group Chapters 13, 14
  415 Limits 13:21
  A-Org 13:4, 13:6, 13:7, 16:7
  Attribution Rules Chap 14
  B-Org 13:4, 13:8-11, 16:7
  Changes 13:27, 16:8
  Compensation 3:21
  Consequences 1:5, 13:21-26
  Corporate Director 13:16
 

Deduction Limits

13:24
  Definition 13:2
  Determination Letter 13:29
  Employee Benefits 13:26
  Employee Services 13:11
  Exclusive Benefit Rule 13:22
  Expense Sharing 13:12
  First Service Org 13:4, 13:9
  Funding Standards 13:25
  Grace Period 16:8
 

Health Plan

13:26
  Historically Performed 13:11
  Hours Credited 13:21
  Management Function 13:15, 13:16
  Management Function Group. 13:13, 13:15-20, 16:6
  Methodology 13:30
  Overlapping Groups 13:28
  Participation Rules 13:21
  Professional Service Corporation 13:7
  Reason 13:1
  Related Businesses 13:14, 13:18-20, 17:1
  Separate Line of Business 13:23
  Service Organization 13:5
  Shared Employee 5:1
  Significant Portion 13:10
  Sources 13:3
  Top Heavy 13:21
  Welfare Benefits 13:26
   
Affiliated Service Group Attribution Chap 14
  Attribution from Corps 14:11, 14:12
  Attribution from Partnerships 14:9
  Attribution to Entities 14:14
  Comparison with Other Systems Appendix
  Consequences 14:1
  Definition 14:3
  Estates and Trusts 14:10, 14:13
  Family Attribution 14:4, 14:7, 14:8
  Key Employees 14:15
  Multiple Steps 14:4
  Option Attribution 14:4, 14:5
  Sources 14:2
     
Aggregation Effects 1:5, Chap 10, See Controlled Groups
     
Audit Guidelines  
  Ability to Realize Profit 2:22
  Agreement 2:24
  Behavioral Control 2:12-16
  Contrast with 20 Factor Test 2:31
  Discharge Procedures 2:27
  Effect 2:11
  Employee Benefits 2:26
  Evaluation Systems 2:16
  Factors 2:12
  Financial Control 2:12, 2:20
  Industry Practice 2:32
  Instructions 2:14
  Intent of Parties 2:12, 2:23-29
  Labor Law 2:33
  Nature of the Services 2:29
  Part-time Work 2:30
  Payment Methods 2:21
  Permanence 2:28
  Reason 2:10
  Separate Corporation 2:34
  Significant Investment 2:18
  Training 2:15
  Unreimbursed Expenses 2:19
  Worker Sets Hours 2:30
     
Changes in Group Status. Chapter 11
  Classification Settlement Program. 2:42
     
Common Control Chapter 12
  Attribution Rules 12:4
  Business Types 12:2
  Changes in Group Status 12:8
  Consequences 1:5, 12:7
  Definition 12:1
  Excluded Stock 12:5
  Exempt Organizations 12:9
  Household Employees 12:2
  Ownership 12:3
  Parent-subsidiary 12:10
  Partnerships 12:3
  Reduced for 415 12:10
  Sources 12:1
  Trade or Business 12:2
  Tax-sheltered Annuity 12:10
  Trusts 12:3
     
Common Law Employee Chap 2
  Audit Guidelines 2:10-31
  Commissioned Salesperson 2:1
  Consequences 1:3, 2:3
  Correction Procedures 2:43
  Definition 2:1, 2:4, 2:5
  Distinction from Independent Contractor 2:1
  ERISA Definition 2:4
  Exclusion Clauses 2:45-46, 4:37
  Incorporation 2:34, 16:2
  Industry Practice 2:32
  Leased Employee 4:8 - 12
  Origin 2:2
  Professionals 16:1, 16:2
  Regulations 2:5
  Ruling 2:44
  Section 530 Relief 2:42
  Statutory Employee 3:6
  Strategy 2:44-46
  20 Factor Test See entry below
     
Compensation  
  Affiliated Service Group 13:21
  Controlled Group 10:11 – 10:13
  Leased Employee 4:32
  Multiple Employer Plan 18:11
  S Corporation Shareholder 3:1
  Self-Employed Individual 1:14
  Shared Employee 5:3
     
Controlled Group Attribution Chap 7
  Community Property 7:17, 7:19
  Compare with Other Systems Appendix
  Corporations 7:14
  Consequences 7:1, 7:9, 7:23
  Double Attribution 7:3, 7:18
  Estates 7:12
  Excluded Stock 8:11
  Family 7:3, 7:15 - 22
  LLCs 7:11
  Marital Status 7:16, 7:22
  Multiple Steps 7:3
  Option Attribution 7:3-9, 7:18
  Overlapping Groups 7:23
  Partnerships 7:10 - 11
  Retirement Plan 7:13
  Spousal 7:15-21
  Substantial Owners 7:24
  Trusts 7:12 -13
     
Controlled Group Component Members Chap 9
  Additional Members 9:7
  Consequences 9:1
  Definition 9:4
  Excluded Members 9:5
  Exempt Organizations 9:5
  Foreign Corporations 9:5, 9:10
  Franchised Corporations 9:6
  Income Tax Consequences 10:36
  Insurance Companies 9:5
  Overlapping Groups 9:8, 9:9
  Qualified Plans 9:3
  Sources 9:2
     
Controlled Groups Chap 6
  401k Testing 10:16
  415 Limits 6:17, 10:13 – 10:14, 11:4
  Affiliated Group 10:37
  Attribution Chap 7, See above
  Brother-sister 6:4-8
  Brother-sister Excluded Stock 8:7-9
  Catch-up Contributions 10:26
  Changes Chap 11
  Combined Group 6:11
  Community Property 6:14
  Compensation 1:5, 10:11 – 10:13
  Component Members Chap 9, See above
  Consequences Chap 10
  Controlling Interest 6:5, 6:7, 6:8
  Coverage in Plan 10:3 – 10:5
  Deduction Limits 10:17 – 10:18
  Definition 6:2
  Determination Letter Fees 10:31
  Effective Control 6:6, 6:8
  Employee Benefits 10:34
  ESOPs 10:35
  Excluded Stock Chap 8
  Exclusive Benefit Rule 10:2, 11:6
  Facts & Circumstances 6:13, 7:19
  Failing Businesses 11:8
  Filing Requirements 10:32 – 10:33
  Foreign Corporations 9:10
  Funding Standards 10:19
  Grace Period 11:1
  Health Plan 10:34
  Highly Comp. Employees 10:21
  Hours Credited 10:10
  Income Tax Consequences 10:36
  Insurance Group 6:12, 9:5
  Key Employee 10:15
  Leased Employee 10:6
  Lump Sum Distributions 10:24
  Methodology 6:9, 8:6, 8:9
  Officer 8:13
  Origin 6:1
  Overlapping Groups 7:23, 9:8 - 9
  Ownership 6:14
  Parent-sub Excluded Stock 8:4, 8:5
  Parent-subsidiary 6:3, 10:13
  Participant Loans 10:22
  Participation 10:3, 10:4, 10:8, 11:1
  Plan Clause 10:5
  Preferred Stock 8:1, 8:2
  Principal Stockholder 8:10
  Prohibited Transactions 10:25
  Qualified Replacement Plan 10:23
  Readily Tradable Stock 4:27
  Reason 6:1
  Reduced for 415 10:14
  Retirement Plan Owner 7:13, 8:4, 8:7
  Right of First Refusal 8:4, 8:7, 8:14 – 8:15
  Separation from Service 10:7
  Separate Line of Business. 10:20, 11:3
  SEPS 10:28, 11:8
  Severance of Employment 10:8, 11:5
  Shareholder Agreements 6:15
  SIMPLES 10:29, 11:7
  Simultaneous Requirement 6:17
  Sources 6:1
  Start-up Credit 10:30
  Stock Ownership 6:14
  Stock Value 6:3, 6:8
  Tax-Exempt Owner 8:4, 8:7
  Three or More Members 6:10
  Top Heavy 10:16
  Transfer Restrictions 8:4, 8:7, 8:14 – 8:15
  Treasury Stock 7:6, 8:1, 8:3
  Trust Owner 6:4
  Valuation 6:16
  Vogel Fertilizer 6:7 - 9
  Voting Power 6:3, 6:8, 6:15
  Welfare Benefits 10:34
  414(o) Regulations 6:17
     
Corporation Status  
  Election 1:7
  Taxation 1:6
   
Determination Letter  
  Affiliated Service Group 13:29
  Employee Status Ruling 2:44
  Leased Employee 4:44
  PEO 4:45
  User Fees 10:31
     
Earned Income 1:10
   
Employee  
  Agreement 2:24
  Categories 1:1
  Classification Settlement Program 2:42
  Consequences 1:3, 2:38
  Corporate Director 2:35
  Corporate Officers 3:1
  Correction Procedures 2:43
  Court Rulings 2:9
  Dual Status 2:36
  Excluding 2:45-47
  Intent of Parties 2:9, 2:23-9
  Labor Law 2:33, 2:47
  Microsoft Decision 2:39
  Professionals 2:37
  Rulings 2:44
  Section 530 2:42, 2:45
  Separate Corporation 2:34
Employee Benefits (Non Pension)
  Affiliated Service Group 13:26
  Controlled Group 10:27
  Leased Employee 4:42
  PEO 4:76
  Entity Classification 1:6, 1:7
  Not Separate Entity 1:8
  ESOPs 10:35, 14:16, 17:8
   
Exclusionary Clauses  
  Controlled Group 10:4
  DOL View 2:47
  IRS View 2:46
  Leased Employees 4:32
  Sample Language 2:45, 2:46
  Strategies 2:40, 2:45
   
Exclusive Benefit Rule  
  Affiliated Service Group 13:22
  Changes in Group Status 11:6
  Consequences 1:4, 2:41
  Controlled Group 10:2
  Multiple Employer Plan 18:4
  Leased Employee 4:17 – 4:23
  PEO 4:47 – 4:51
   
Filing Requirements (Form 5500)  
  Controlled Group 10:32 – 10:33
  Multiple Employer Plan 18:13
  Leased Employee 4:46
   
Health Plans  
  Affiliated Service Group 13:26
  Common Law Employee 2:45
  Controlled Group 10:27
  Coverage in Plan 2:45
  Independent Contractor 2:45
  Leased Employee 4:42
  MEWA 4:76, 12:11
  Life Insurance Salesperson 3:12
  PEO 4:76
  Self-Employed Individual  1:17
   
Highly Compensated Employees  
  Attribution Rules 14:1, 14:15
  Controlled Group 10:20
  Leased Employee 4:30
  Multiple Employer Plan 18:12
  Option Attribution 14:6
   
Independent Contractor Chap 2
  Agreement 2:24, 2:44
  Consequences 1:4, 2:3, 2:38, 2:41
  Corporate Director 2:35
  Coverage in Plan 1:4, 2:41
  Dual Status 2:36
  Exclusion 2:45-47
  Incorporation 2:34, 16:2
  Leased Employee 4:10
  Plan Clause 2:45
  Professionals 2:37, 16:1, 16:2
  Statutory 3:14
  Strategies 2:44
   
Key Employee  
  Attribution Rules 14:15
  Controlled Group 10:14
  Multiple Employer Plan  18:8
   
Leased Employee Chap 4
  Benefits from Leasing Organization 4:33 – 4:34
  Client Organization (CO) 4:4 – 4:6
  Co-employer 4:20 – 4:22
  Common Law Employee 4:11 – 4:24
  Compensation 4:32
  Consequences 4:19, 4:31 – 4:37, 4:42 – 4:43, 16:9
  Controlled Group 10:6
  Court Decisions 4:17, 4:20, 4:37
  Coverage in Plan 4:37
  Definition 4:8 – 4:9
  Determination Letter 4:44
  Direction & Control 4:24, 4:30
  Dual Employer 4:20 – 4:22
  Direction and Control 4:24, 4:30
  Employee Benefits 4:42, 4:76
  Filing Requirements 4:2 – 4:46
  Health Plan 4:42, 4:76
  Highly Comp. Employees 4:35
  Hours Credited 4:26 - 28, 4:36, 4:43, 16:5
  Independent Contractor 4:10, 4:11
  IRS Position 4:16, 4:20, See PEOs
  Leasing Organization 4:2 - 3
  Multiple Employer Plans Chapter 18
  Offset 4:34, 4:75
  Professional Employer Organization See PEOs
  Professionals 16:9
  Recipient 4:4 – 4:6
  Related Businesses 4:22
  Safe Harbor 4:39 - 41
  SBJPA 4:24, 4:30
  Shared Employee 5:6
  Sources 4:1
  Staffing Firm See PEOs
  State Law 4:22
  Status Permanent 4:38
  Substantially Full-time 4:8 - 9, 4:25-29
  Substantially Full-time Waived 4:29
  Temp Agency See PEOs
  Welfare Benefits 4:42
  Worksite Employee 4:7, 4:9
   
Leased Owner  
  Consequences 15:5
  Definition 15:3, 15:4
  Effective Dates 15:6
   
Life Insurance Salespersons  
  Coverage in Plan 3:12 – 3:13
  Definition 3:8
  Employee Status 1:1, 3:6, 3:12 – 3:13
   
Limited Liability Company (LLC)  
  Attribution 7:11, 17:10
  Common Control 13:3, 12:5
  Election 1:7
  Organization for ASG 13:13
  Status 1:7
   
MEWA 4:76, 12:11
   
Microsoft Decision 2:24, 2:39
  Consequences 2:40
  Employee Status 2:24, 2:39
  Leased Employee 4:17, 4:30
   
Multiple Employer Plans  
  415 Limits 18:9
  ADP Test 18:7
  Advantages 18:15
  Compensation 18:11
  Coverage 18:6
  Definition 18:1
  Deduction Limits 18:10
  Disadvantages 18:16
  Employee Status 18:3
  Exclusive Benefit Rule 18:4
  Filing Requirements 18:13
  HCE Status 18:12
  Nondiscrimination 18:7
  Operational Failure 18:14
  PEO 4:54, 4:58, 4:73
  Service 18:5
  Shared Employee 5:5
  Sponsors 18:2
  Top Heavy 18:8
   
Net Earnings Self-Employment 1:11
   
Owner-employee 1:19
   
Partnership  
  Attribution 7:10, 14:9, 17:9
  Common Control 12:3
  Election 1:7
  Employer Status 1:13
  Net Earnings Self-Employment 1:11
  Taxation 1:6
   
PEOs (Professional Employer Organizations) See Leased Employees
  Asset Distribution and Transfer 4:64 – 4:68
  Audited Plans 4:71
  Benefits 4:50
  Client Organization (CO) 4:4 – 4:6, 4:75
  Client Organization Options 4:56 – 4:61
  Compliance with Rev. Proc. 2002-21 4:54
  Compliance Date 4:48
  Conversion to Multiple Employer Plan 4:54, 4:58, 4:69
  Consequences of Noncompliance 4:51
  Defined Benefit Plans 4:53
  Definition 4:2 – 4:3, 16:11
  Determination Letter Reliance 4:51
  Determination letter Request 4:69
  Effective Date 4:48, 4:52
  Electronic Notice 4:62
  Employee Status 4:11 – 4:24, 4:45, 4:73
  EPCRS 4:72
  Leased Employee 4:7 – 4:9, 4:74
  MEWAs 4:76
  Notice to COs 4:55, 4:62
  PEO Decision Date 4:48
  PEO Retirement Plan 4:48
  Relief 4:50, 4:75
  Rev Proc 2002-21 4:47 – 4:76
  Spinoff Retirement Plan 4:48, 4:63 – 4:64
  Top Heavy Status 4:70
  Transfer to CO Plan 4:59, 4:61, 4:65
  Welfare Benefit Plans 4:76
  Worksite Employee 4:7, 4:9
   
Prohibited Transaction 10:24
  Attribution 17:8
   
Qualified Replacement Plans 10:22
   
Related Persons  
  Attribution 17:7
  Compare with Other Systems Appendix
  Corporations 17:5
  Estates and Trusts 17:6
  Exempt Organizations 17:6
  Family Attribution 17:3
  Overview 17:2
  Partnerships 17:9
  Trusts 17:4
 
S Corporations
  Attribution 14:11, 17:7
  Compensation of Shareholder 3:1
  Dividend 3:1
  Election 1:6
  Loans 1:19
  Shareholder-Employee 1:19
     
Self-employed Individual
  as Employees 1:12
  as Independent Contractor 2:3
  Compensation 1:14
  Definition 1:9
  Deductions 1:15
  Earned Income 1:10
  Employer of 1:13
  Loans 1:19
  Ministers and Religious Workers 1:14
  Net Earnings Self-Employment 1:11
  Welfare Plans 1:17
     
SEP
  Affiliated Service Group 13:21
  Changes in Group Status 11:8
  Common Control Group 12:1
  Controlled Group 10:1, 10:27
  Employee Status 1:3
  Excluded Stock 8:7
  Leased Employee 4:20, 4:31
  Qualified Stock Purchase 6:17
     
Shared Employee Chapter 5
  Affiliated Service Group. 5:1, 13:12
  Common Law Employer 5:2
  Compensation 5:3
  Definition 5:1
  Hours Credited 5:2
  Leased Employee 5:6
  Strategies 5:5
  414(o) Regulations 5:4
   
SIMPLE Plans and Arrangements  
  Affiliated Service Group 13:21
  Changes in Group Status 11:7
  Common Control Group 12:1
  Controlled Group 10:1, 10:28
  Employee Status 1:3
  Excluded Stock 8:7
  Leased Employee 4:20, 4:31
   
Sole Proprietorship  
  Election 1:7
  Net Earnings Self-Employment 1:11
  Self-employed Individual 1:9
  Taxation 1:6
  Treatment for 415(h) 12:10
   
Statutory Employee 3:2
  Commission-driver 3:2, 3:7, 3:10
  Consequences 3:11
  Continuing Relationship 3:5, 3:6
  Coverage in Plan 3:12, 3:13
  Definition 3:2
  Life Insurance Salesperson 3:8, 3:12 – 3:13
  Home Worker 3:9
  Service Agreement 3:3
  Statutory Independent Contractor 3:14
  Substantial Investment in Facilities 3:4, 3:9
  Traveling or City Salesperson 3:10
   
Substantial Owners 7:24
   
Trust
  Attribution 7:12 – 7:13, 14:13, 17:4
  Grantor Trusts 1:7
  Status 1:7
  Taxation 1:6
 
Twenty Factor Test
  Contrast with Audit Guidelines 2:10, 2:31
  Factors 2:7
  General 2:6
  In Courts 2:9
  Leased Employees 4:17, 4:20
  Part-time Work 2:30
  Questioned 2:30
  Relevance 2:8
  Worker Sets Hours 2:30
   
Worksite Employee See Leased Employee, PEOs
   
414(o) Regulations 15:7
  Consequences 15:1
  Controlled Group 6:17
  Leased Owner 15:3 – 15:6
  Shared Employee 5:4
  Simultaneous Requirement 6:17