Resources

The following resources are included in the appendix to Who’s the Employer:

• Annotated Proposed ASG Regulations
• Audit Guidelines
• Multiple Employer Plans: An ERISA Enigma (JPB, Winter 2012)
• Multiple Employer Plans: The Enigma Demystified (JPB, Autumn 2013)
• Attribution Table
• Controlled Group Cross Reference Table
• Numerical Nondiscriminatory Classification Test
• IRS Notice 84-11 Annotated