The Affordable Care Act (ACA) has placed emphasis on the need to determine when and if related organizations must be treated as a single employer for purposes of meeting various ACA requirements based on the rules set out in Internal Revenue Code Sections 414(b), (c), (m), and (o), which define so-called “controlled groups” and “affiliated service groups”. Simply setting up different companies under separate tax ID numbers does not relieve related employers from being treated as a single employer under controlled group rules.
To that end Haff & Raggio, PLLC, performs these analyses using client’s corporate structures and % of ownership. Once the analysis is completed, Haff & Raggio, PLLC, can work with clients to develop strategies for managing obligations under various ACA rules such as the shared responsibility assessable penalty for large employers.