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


### Answer
The term **controlled group** is defined in *26 U.S.C. § 430* as the following:

> all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 as of December 20, 2019

#### Citation:
  - *26 U.S.C. § 430*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart A-Minimum Funding Standards for Pension Plans**

