Who's the Employer

A Guide to Employee and Aggregation Issues Affecting Qualified Plans

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
	Coverage
	Compensation
	Service
	HCEs
	Key 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