Aggregating Employees for Shared Responsibility FTE Count

Posted in the Human Resources Forum

Benefits Broker

Aurora, IL

#1 Mar 7, 2014
I have a client with four companies, and he owns 51% of one of them. Do you know of a resource which would allow him to know for sure whether or not he needs to aggregate that company with the rest of the companies for the purposes of Shared Responsibility?
The reason I ask is that I found a Treasury publication ( ) which says that 50% control (effective control) is enough to require a company to be part of a brother-sister controlled group but goes on to say that in some cases 80% control (controlling interest) is necessary. This IRS publication ( ) says 50% and 80% are both necessary. I've found blogs from ERISA lawyers with differing answers.
Do you know of a way to get a firm answer so the group doesn't have trouble later? Thanks!

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