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


### Answer
The term **controlled group** is defined in *29 U.S.C. § 1307* as follows -

> 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**

