Our company is exploring a joint venture where we would have 50% ownership. Can the employees from this company be put on our benefit plans? What other considerations should I be thinking of?

You need to find out how the arrangement is going to be treated for general tax purposes. In many cases (e.g., where there is a dividing of the profits between the joint venturers), the JV will be treated as a separate taxable entity and then have to "check the box" on how it is going to be treated -- partnership, corporation, etc. Once the type of entity is determined for tax purposes, you then generally follow that for all purposes and apply whatever the rules would be for being a 50% partner or 50% shareholder. (But be careful -- it's grey in some areas....) If they are not treated as a separate taxable entity for tax purposes and its just a contractual arrangement, then the contract should specify who is supplying the employees for each part of the deal. Try googling "joint venture" and "check the box" for a discussion of how joint ventures are treated for tax purposes... and then follow the tax classification.