A Guide to Employee and Aggregation Issues
Affecting Qualified Plans
About the Author
Acknowledgements
Abbreviations
New in This Edition
Master Table of Contents
Chapter 1 - Introduction and Overview
Chapter 2 - Common Law Employees
Chapter 3 - Uncommon Employees
Chapter 4 - Leased Employees/PEOs
Chapter 5 - Shared Employees
Chapter 6 - Introduction to Controlled Groups
Chapter 7 - Controlled Group Attribution Rules
Chapter 8 - Excluded Stock
Chapter 9 - Component Member Rules
Chapter 10 - Effects of Controlled Group Status
Chapter 11 - Changes in Group Members
Chapter 12 - Common Control Groups
Chapter 13 - Affiliated Service Groups
Chapter 14 - ASG Attribution Rules
Chapter 15 - The Late Great 414(o)
Chapter 16 - Extended Example
Chapter 17 - Related Employers
Chapter 18 - Multiple Employer Plans
Other Materials
