### Question
How does Deferred Compensation, Etc. define controlled group?


### Answer
Under *26 U.S.C. § 414*, **controlled group** is defined as:

> any group treated as a single employer under subsection (b), (c), (m), or (*o).*


#### (E) Paragraph not to apply to multiemployer plans


This paragraph does not apply to any multiemployer plan with respect to any spin-off to the extent that participants either before or after the spin-off are covered under a multiemployer plan to which title IV of the Employee Retirement Income Security Act of 1974 applies

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

