### Question
Can you define what controlled group means?


### Answer
**Controlled group** is defined as the following in *29 U.S.C. § 1307*:

> any group treated as a single employer under subsection (b), (c), (m), or (*o*) of section 414 of title 26

#### Citation:
  - *29 U.S.C. § 1307*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle A-Pension Benefit Guaranty Corporation**

