### Question
What does controlled group mean?


### Answer
**Controlled group** has the following meaning in *29 U.S.C. § 1082*:

> 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 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

