SECTION 14. AFFILIATED p. 216 .01 Scope

SERVICE GROUPS; LEASED EMPLOYEES .02 Types of requests under § 414(m) and § 414(n)

.03 Employer must request the determination under § 414(m) or § 414(n)

January 2, 2001 196 2001–1 I.R.B.

.04 Forms

.05 Employer is responsible for determining status under § 414(m) and § 414(n)

.06 Omission of material fact

.07 Service will indicate whether § 414(m) or § 414(n) was considered

.08 M&P plans

.09 Required information for § 414(m) determination

.10 Required information for § 414(n) determination