Controlled Groups Relating to COBRA Example: Company A employs under 20 people offers medical insurance as a benefit Company B employs over 50 people but doesn't offer medical insurance as a benefit Comptroller of both companies which is paid under Company A is terminated and is also member of the employer sponsored medical benefit package. Does this establish a Controlled Group under IRS Reg Number 54.4980B-2 and if so then COBRA would have to be offerd to the Comptroller? *Both companies share common ownership *Company A - Sole Proprietorship *Company B - Limited Liability Company Please email your response to barronvonteak@yahoo.com ASAP! Thanks for your help!!!