controlled group

(2) If the contributing sponsor of any single-employer plan is a member of a controlled group, each member of such group shall be jointly and severally liable for any premiums required to be paid by such contributing sponsor. For purposes of the preceding sentence, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of title 26 .


29 USC § 1307(e)(2)

Scoping language

None identified, default scope is assumed to be the parent (subtitle A) of this section.
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