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4) For plan years beginning before this date but after 1986 (when section 414(r) was enacted), an employer qualifies as operating separate lines of business if the employer "reasonably determines" that it meets the requirements of section 414(r) (other than the requirements of administrative scrutiny under section 414(r)(2)(C)), or complies with the terms of the regulations under that section (with the same exception of the administrative scrutiny requirement).
In the most recent cycle, carriers adopted a strategy of entering specialty lines of business to increase profits.
As envisioned by the regulation, each employer will have to undertake a massive, annual survey of hundreds and perhaps thousands of employees to determine which lines of business they provided services to and the extent of those services.
Companies that maintain such centralized support functions may still have difficulty satisfying the separate management test if the support staff are highly compensated and perform more than 25% but less than 75% of their services for the lines of business.
With Rhythmyx 6, content can be easily managed across multiple sites, multiple channels and multiple lines of business in order to ensure consistency of brand and customer experience.
Bell Atlantic's other lines of business include wireless, business systems, software systems, international, and financial services.
The Guidewire Insurance Suite[TM] consists of Guidewire ClaimCenter, Guidewire PolicyCenter[R], and Guidewire BillingCenter[TM], which provide a modern, web-based platform for all lines of business.
Figure 1: Insurance BPO services by lines of business globally, 2002-2008
Table 5: Application development outsourcing by lines of business, 2002-2008
With the current solution banks can either go for streamlining their pricing and billing functions for a line of business across geographies or, go for a turnkey rollout of Relationship-based pricing and billing for all lines of business and geographies.
Best expects results in individual lines of business to improve over the next few years.
Although the suitability of outsourcing to achieve business objectives varies by lines of business.