Affiliated, Associated, or Multiple Companies
For Groups Headquartered Domestically
All persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code of 1986 shall be treated as one employer.
Employers who have more than one business with different tax identification numbers (TINs) may be eligible to enroll as one group if the following are met:
- One owner has controlling interest of all business to be included; or
- The owner files (or is eligible to file) an Affiliations Schedule, IRS Form 851, a combined tax return for all companies to be included. If they are eligible but choose not to file Form 851, please indicate as such. A copy of the latest filed tax return must be provided; and
- All businesses filed under one combined tax return will be considered a single group. For example, if the employer has three businesses and files all three under one combined tax return, then all three businesses must be enrolled for coverage.
- There are 50 or fewer employees in the combined employer groups.
- Businesses with equal controlling interest may be considered, if the owners of the company designate an individual to act on behalf of all the groups.
Example
One owner has controlling interest of all companies to be included: Company 1 - Jim owns 75% and Jack owns 25%
Company 2 - Jim owns 55% and Jack owns 45%
Both companies can be written as one group since Jim has controlling interest in both.
For Groups Headquartered Internationally
All persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code of 1986 shall be treated as one employer.
Employers who have more than one business with different tax identification numbers (TINs) may be eligible to enroll as one group if the following are met:
- One owner has controlling interest of all business to be included; or
- The owner files (or is eligible to file) an Affiliations Schedule, IRS Form 851, a combined tax return for all companies to be included. If they are eligible but choose not to file Form 851, please indicate as such. A copy of the latest filed tax return must be provided; and
- All businesses filed under one combined tax return will be considered a single group. For example, if the employer has three businesses and files all three under one combined tax return, then all three businesses must be enrolled for coverage.
- Businesses with equal controlling interest may be considered, if the owners of the company designate an individual to act on behalf of all the groups.
Example
One owner has controlling interest of all companies to be included: Company 1 - Jim owns 75% and Jack owns 25%
Company 2 - Jim owns 55% and Jack owns 45%
Both companies can be written as one group since Jim has controlling interest in both.
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