A control group is a group of companies that are treated as a single company for retirement plan purposes due to shared ownership. When multiple companies share common ownership or are part of affiliated service groups, the IRS requires them to be treated as a single employer to ensure fair retirement benefits across all related entities.
For example:
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If you own multiple restaurants
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If you have separate LLCs for different business locations
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If you operate related service businesses (like a dental office and dental lab)
These businesses would need to be considered together when:
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Determining employee eligibility
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Calculating contribution limits
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Ensuring fair distribution of retirement benefits
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Meeting compliance requirements