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Who’s the Employer/ee? 02: Shared/Leased Employees
Presentor: Derrin Watson Recorded Date: 7/6/2015 Duration: 100 Min.

This program was recorded during a twp-part live presentation given on July 6, 2015 at 12:00PM EST.

"Who’s the Employer/ee?" Series

Nothing is more fundamental to the operation of a retirement plan than understanding who are the employees of the employer. Understanding this requires the plan practitioner not only to distinguish between employees and independent contractors, but to recognize who is deemed to be an employee, either because the individual is a leased employee or shared employee, or because the individual is an employee of a related employer.

As important as these questions are, they are among the most difficult questions practitioners face. Uncertainties abound and frequently nothing is as it seems.

Derrin Watson wrote the book on the subject. For nearly 20 years, Who’s the Employer has been the definitive reference work on these issues. In a special 5-part web series, Derrin addresses all the issues, with plenty of examples, and will answer your questions. Attendees are encouraged to send ahead of time the situations they are facing for Derrin to address.

In addition, if you attend any of these presentations, you will receive a coupon for $50 off the price at Amazon price for Derrin’s book. (Only one coupon can be used to purchase a single book, but you can use it to purchase multiple copies.) Our standard pricing has been discounted to make attendance to all sessions in this series more cost effective. The series will cover the following:

  • Who’s the Employer/ee? 01: Employee/Independent Contractor
  • Who’s the Employer/ee? 02: Shared/Leased Employees
  • Who’s the Employer/ee? 03: Identifying Related Employers
  • Who’s the Employer/ee? 04: Testing for Related Employers
  • Who’s the Employer/ee? 05: Consequences of Related Employers

Who’s the Employer/ee? 02: Leased and Shared Employees; Multiple Employer Plans

Leased employees and worksite employees (who may not meet the legal requirements to be leased employees), are an ongoing problem for retirement plan practitioners. You can never assume that the parties are accurately describing the relationship, at least in terms of a qualified plan.

Shared employee situations frequently crop up for professional practices. But there are several variations which can apply. Knowing what questions to ask can be vital in developing a strategy for an employer.

For staffing firms and for shared employee situations, multiple employer plans are frequently a good solution. This presentation will address all three topics, leased employees, shared employees, and multiple employer plans, so you can determine the relationships involved and understand the consequences. Topics include:

  • Leased employees
    • Not common law employees
    • Parties to arrangement
    • Primary direction and control
    • Consequences of leased employee status
    • Nonexistent safe harbor plans
    • Special rules for PEOs
  • Shared employees
    • Understanding a sharing arrangement
    • Allocating hours and compensation
    • Design strategies
  • Multiple employer plans
    • IRS issues
      • Counting services
      • Coverage and nondiscrimination
      • Deduction limits
      • Correcting errors
      • Top heavy status
    • DOL issues
      • Single plan or multiple plans
      • 5500 filing
      • Fiduciary issues

While there are no prerequisites for the program, those attending should understand the basic facts which establish a common law employee/employer relationship (which are presented in the first program in the series).

Level: Overview.

Instructional Delivery Method
Group – Internet-Based

Speaker: S. Derrin Watson, J.D.
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After attending this Web seminar, an attendee should be able to:

  • Determine whether an individual is a leased employee or a common law employee
  • Apply the leased employees rules to qualified plans
  • Determine whether an individual is a shared employee and correctly apply the shared employee rules
  • Correctly administer multiple employer plans

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