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


### Answer
The term **controlled group** is defined in *29 U.S.C. § 1344* 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. § 1344*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle C-Terminations**

