### Question
How does EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM define controlled group?


### Answer
Under *29 U.S.C. § 1344*, **controlled group** is defined as:

> 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**

