### Question
What is the definition of controlled group?


### Answer
The definition of **controlled group** is as follows in *29 U.S.C. § 1085a*:

> 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. § 1085a*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

