### Question
Can you define what controlled group of entities means?


### Answer
**Controlled group of entities** is defined as the following in *42 U.S.C. § 410*:

> a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that—


(I) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein, and


(II) the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code

#### Citation:
  - *42 U.S.C. § 410*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS**

