This area of the aggregation rules is highly complex, so it is important that any prospective client should discuss eligibility with their own counsel first.

Solely for the purposes of this tax credit, tax exempt organization are required to aggregate when they are part of a controlled group of organizations.  Being in a controlled group means that some entity must have an 80% control overlap, meaning an 80% direct or indirect control of trustee/directors among the entities in a group. Aggregation also comes into play when there is a common mission or overlap in workforce or some other close connection that allows the taxpayers to aggregate for purposes of setting up qualified plans and other permitted benefit plans.

If you have any questions, do not hesitate to call. I am here to help.

***I have a mission of helping to educate and better equip Church personnel to navigate tax and benefits legal issues. Feel free to forward this post to anyone that you believe it might help.***

Take care and be well,

Eric Allen Kauk, Esq., LL.M.
Tax & Employee Benefits Attorney
Direct: (813) 203-0208
eric.kauk@catholicbenefitslaw.com

All information published by Catholic Benefits Law is available for general informational purposes only and is not considered legal advice on any subject matter. By viewing the website, blog posts, and other information the reader understands there is no attorney-client relationship between the reader and the publisher. The information should not be used as a substitute for legal advice from a licensed professional attorney, and readers are urged to consult their own legal counsel on any specific legal questions concerning a specific situation. The completeness or accuracy of a particular post or other information may be affected by changes in the law (statutes, regulations, rulings, court decisions, etc.) that occur after the date on which the information is published.