### Question
How is the "controlled group" defined?


### Answer
The term **controlled group** is defined in *26 U.S.C. § 4971* as follows -

> any group treated as a single employer under subsection (b), (c), (m), or (*o*) of section 414

#### Citation:
  - *26 U.S.C. § 4971*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

