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What is a Controlled Group (Code Section 414(b) & (c))?

A controlled group is a group of related businesses that have common ownership.

For purposes of determining qualification of plan(s), all employees of all corporations which are members of a controlled group of corporations, within the meaning of Section 1563(c), shall be treated as employed by a single employer. Employees of partnerships, proprietorships, etc., which are under common control, shall be treated as employed by a single employer. 

Sentinel will ask you each year for information related to company ownership in the Annual Information Collection Package. It is important that you keep Sentinel informed of any changes in business ownership.