Who's the employer eSource / author, S. Derrin Watson.

Introduction
Employee Status Overview
Common Law Employees
Uncommon Employees
Leased and Worksite Employees
Self-Employed Individuals
Shared Employees
Employer Status Overview; Entities
Controlled Groups
Common Control - Taxable Entities
Common Control - Nontaxable Entities
Traditional Affiliated Service Groups
Management Function Groups
Attribution Rules
Predecessor Employers
Multiple Employer Plans
Professional Employer Organizations
Governmental and Church Employers
Overview Related Employer Consequences
Service: Beginning, Ending, Counting
Compensation
Key Employee Status; top heavy rules
HCE Status
Plans; Aggregation and Disaggregation
Coverage Testing; Minimum Participation
401(k) and (m) Implications
401(a)(4) Nondiscrimination
Qualified Separate Lines of Business
Other Plan Types
Appendix.