### Question
How does COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS define controlled group?


### Answer
Under *29 U.S.C. § 1082*, **controlled group** is defined as:

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

#### Citation:
  - *29 U.S.C. § 1082*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

