Who's The Employer

Entity Status and Self-Employed Individuals

Employee Status and Independent Contractors

Leased Employees and PEOs (before Rev Proc 2002-21)

Rev Proc 2002-21 and PEOs

Shared Employees

Controlled Groups

Controlled Group Attribution

Controlled Group Exclusion

Businesses Under Common Control

Traditional Affiliated Service Groups

ASG Attribution

HCE Status

Management Function Groups

Related Party Rules

Other Issues

Top | Entity Status and Self-Employed Individuals

W-2, 1099, or Both?

Expense Sharing Arrangements As ASGs

Proprietorship as Partner in an Emergency Medical Partnership

Self-employed Clergy

Effect of IRS Notice 99-6 on Single-Member LLCs Not Taxed As Corporations

Single Member LLCs/Limited Partners as Employees

Royalties as Earned Income

Treatment of LLCs Under the ASG Rules

What's an Entity?

Partner as Affiliated Service Group Entity

LLC Member's Compensation for 401(k) Purposes

LLC Member as Employer

Top | Employee Status and Independent Contractors

Derrin Watson -- Employee or Independent Contractor

Foreign Independent Contractor or Employee

Incorporated Officer

Illegal Aliens and the Supreme Court

Independent Contractors on Health Plan

Excluding Amish Workers

Excluding Workers by Classification

Employee to Independent Contractor

Commissioned Insurance Sales

Effect of IRS Notice 99-6 on Single-Member LLCs Not Taxed As Corporations

Single Member LLCs/Limited Partners as Employees

Use Of LLCs To Change Employee Status

Substantial Presence Test for Residency Status

Exclusion of Nonresident Aliens

Illegal Aliens As Employees

Does an Independent Contractor Agreement Matter?

Plan For Independent Contractor Truckers

Attendant as Independent Contractor

Who's the Employer of an LLC Member?

Employee Becomes an Independent Contractor

Employee on someone else's payroll

Audit Guidelines and Independent Contractors

Different Employee Definitions for Different Agencies

Top | Leased Employees and PEOs (before Rev Proc 2002-21)

Client Termination In PEO Plan

Watson's Take on PEO Controversy

Leasing Doctors

State Law and Professional Employer Organizations

Breaks in Service for 414(n)(4)(B) Service

Lease to Own and Code Section 414(n)(4)(B)

Stock Options and Leased Employees

Who Takes the Work Tax Credits If We Use a Staffing Firm?

Leased Employees and Self-Employed Medical Reimbursement Plans

Avoiding the Substantially Full-Time Rule for Leased Employees

Ignoring the Leasing Company

Handling "Leased" Employees on 5500 Forms

Top Heavy Rules for Plan Covering Leased Executives

Owner as Leased Employee

401(k) Plans Using Professional Employer Organizations-- Miscellaneous Questions

Co-sponsorship of plans

Current Status of "Dual Employer" Arrangements for PEOs

Employees Working for Franchisor

PEO Sponsoring a Cafeteria Plan

Combination of leasing company plan and recipient's plan

Is a Professional Employer Organization a "co-employer" with its customer companies?

LLC and Employee Leasing Firm - How to Cover the LLC members?

Hours of Service for Leased Employees

Counting Hours in Lease to Own

Existing plan with new staffing firm

Staffing Firms as Common Law Employers

Recipient Offsetting Staffing Firm Contributions

Top | Rev Proc 2002-21 and PEOs

PEOs and Controlled Groups

Management Company Might Be PEO

Rev. Proc. 2002-21-- Where Are We Now?

No Back Office Employees in PEO Multiple Employer Plan

Safe Harbor Leased Employee Plans After Rev. Proc. 2002-21

Watson's Fixes for Rev. Proc. 2002-21

Temp Firms as PEOs

Hospital as PEO

Testing a PEO Multiple Employer Plan

PEOs and Retirement Deductions

Handling Assets of a Client Organization's Terminating 401(k) Plan

Rev. Proc. 2002-21 and Leased Employees

Rev. Proc. 2002-21 and Employee Status

Client Organizations and Recipients

Temporary Employees Loses Under Rev. Proc. 2002-21

Adopting a Single Employer PEO Plan After May 13

Is a CO Required to Cosponsor a PEO Multiple Employer Plan Under Rev. Proc. 2002-21?

PEOs and Welfare Plans After Rev. Proc. 2002-21

Rev. Proc. 2002-21 Deadlines

Entering or Leaving a Multiple Employer Plan

PEO Client Maintaining Its Own Plan; Why the PEO Likely Isn't the Employer

Bootstrapping Employer Status

Rev. Proc. 2002-21 Relief For Multiple Employer Plans

PEO Plans and Determination Letters

Rev. Proc. 2002-21 and the Separate CO Plan

PEO Spinoff Plan under Rev. Proc. 2002-21

Employee Status in PEO Multiple Employer Plan

Multiple Employer PEO Issues

Additional Guidance on Rev. Proc. 2002-21

Rev. Proc. 2002-21 Transition Rule Revisited; Other Compliance Problems

Rev Proc 2002-21; Relief for the Compliant

Top | Shared Employees

Husband and Wife, Each Practicing Medicine as Sole Proprietors

De Minimis Shared Employee

Re the Earlier Shared Employees Q&A -- What About the Proposed Regulations?

Shared Employees

Top | Controlled Groups

PEOs and Controlled Groups

Most Frequently Asked Controlled Group Question

Controlled Groups and Loan Defaults

Controlled Groups and Loans

Controlled Groups Without Employees

Bury Your Controlled Group Problems in Vogel Fertilizer

Multiple Employer Plan Involving Controlled Group

Change in Status and Top Heavy Minimums

EGTRRA and Controlled Groups

Over Half Isn't At Least 80%

Counting Shareholder

Voting Power Creating Controlled Group

Consequences of Separate Status for Partnerships; Owner-Employee Rule

Foreign Parents of Multilevel Group

Filing for Midyear Changes in Controlled Group Status

Controlled Groups, Common Control and SEP

Dentists as Investors

Effect of S Corp Status on Controlled Group Determination

Company Splitup

Avoiding Controlled Groups By Staying Unincorporated?

Testing an Ending Controlled Group

Nonprofits and Controlled Groups

Overlapping Groups and Options in Family Situations

Excluding Employees of Controlled Group Members

Does a plan automatically cover employees of an affiliated employer?

50% Isn't More Than 50%

Controlled group determination for ESOP that covers owner of plan sponsor

Transfer of Employment from Fifty Percent Subsidiary to Parent Corporation

Wholly-owned subsidiaries of controlled groups

Should we treat these two as a controlled group just to be safe?

Controlled groups and SIMPLE IRAs

I have a foreign parent with subsidiaries in the U.S. and foreign subsidiaries - how many do I include?

Overlapping groups

Corp and LLCs as Controlled Group

What does it mean to be part of a controlled group

Parent-Subsidiary Groups

Foreign parent of controlled group

Qualified plan as shareholder for controlled group

Transfer within a controlled group

Management function group and controlled group

Multiple 75% corporations

Separation from Service for Pension Plan in CG Situation

Controlled Groups in Marriages Continued

Separation from Service in Controlled Group

Top | Controlled Group Attribution

Multiple Family Attribution

Attribution Adds Owners, Not Shares

Attribution From Entities Under Different Rules

No Sibling Attribution In Controlled Groups

Attribution Through Grantor Trust

ESOP as Majority Owner

Attribution Through Children's Trust

Convertible Stock Constituting An Option

Husband and Wife, Each Practicing Medicine as Sole Proprietors

Marital Attribution Strikes Again!

Attribution Arising From a Lien?

Community Ownership of Attributed Stock?

Parental Attribution

Is Attributed Stock Counted Once, or Twice?

Triple Attribution In Controlled Group

Overlapping Groups and Options in Family Situations

Community Property Constituting Direct Ownership

Parent-Child Attribution

Are rights of first refusal considered "options"?

Attribution at age 18 or 21?

Repeal of Family Aggregation Does Not Eliminate Controlled Group