Podcast Episode 34: Common Ownership and the Controlled Group Rules

In this episode, Suzanne Spradley and Chase Cannon work through benefits compliance issues that arise as a result of common ownership and controlled groups. Suzanne grills Chase on the different types of controlled groups under Internal Revenue Code Section 414 — and how those rules impact employers’ obligations under the ACA's employer mandate, nondiscrimination testing, Form 5500, FMLA and other federal requirements. The two also discuss mergers and acquisitions, and how the change in ownership might impact COBRA and nondiscrimination obligations. The discussion closes on common ownership and MEWAs – some employers may inadvertently create a MEWA – and how employer compliance obligations might be affected by federal and state law.

Every other week, NFP's legal experts make the subject of compliance personal for a wide audience. By breaking down the daunting details of emerging policies and bridging the gap between legislation and what it means for the listener, Chase Cannon and Suzanne Spradley make compliance issues relatable and relevant. Visit our Visit our Soundcloud page every two weeks for the most up-to-date episode.

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