controlled group

(C)The term “controlled group” means any group treated as a single employer under subsections (b), (c), (m), and (o) of. (l)In the case of a qualified transfer (as defined in), any assets so transferred shall not, for purposes of this section, be treated as assets in the plan.

Source

29 USC § 1083(k)(6)(C)


Scoping language

None: Default is title Scope
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