Thornton
Apr 27 1999, 12:11 PM
The HCE rules under Section 318 provide for attribution between parents, children and legally adopted children. What about step children?
H owns 100% of Company A. Second wife has two children. Are the 2 children included in HCE group? Thanks.
Steve Hample
Apr 27 1999, 09:33 PM
?? Weren't the family attribution rules recently repealed? If so, maybe you have no problem.
[This message has been edited by Steve Hample (edited 04-27-99).]
Ray Williams
Apr 28 1999, 07:12 AM
Family AGGREGATION was repealed NOT family attribution. Step-children are not children for purposes of attribution.
This is a "lo-fi" version of our main content. To view the full version with more information, formatting and images, please
click here.