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common control

Under the Affordable Care Act, some businesses may attempt to break down a 50+ person business into two smaller companies each with less 50 people in order to avoid the large-employer mandate. For purposes of determining large employer status, the ACA makes clear that a group of companies under common control are to be treated as a single company. For example, the owner of both a 30-person car repair shop and a 25-person bowling alley will be treated as a large employer with 55 employees under ACA.

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ObamaCare

Category: Health

Total terms: 14

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