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414(r) relating to qualified separate lines of business (QSLOBs).
If the SLOB criteria are met, however, these tests are applied separately to each of the employer's qualified separate lines of business instead of to the employer as a single entity.
414(r) sets forth the rules for determining whether an employer is treated as operating qualified separate lines of business (SLOBs) for purposes of certain employee benefit provisions under the Code.