Think about the Play or Pay Rules, which become effective in 2014. In determining whether a particular employer meets the 50 employee threshold for being subject to Play or Pay, all employers that belong to a “Controlled or Affiliated Group” are combined and treated as being a single employer. Of course, that raises the question of exactly what is a “Controlled or Affiliated Group”. To provide some guidance, I have written a paper on this topic. Call or contact me if you would like a copy of this paper.
Published By Stanley D. Baum, New York ERISA attorney, Of Counsel at Cary Kane LLP Handling matters in ERISA, employee benefits, disability, and employment law for employers, individuals and unions.