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ERISA 03: Affiliated Service Groups
Presentor: David Schultz Recorded Date: 12/4/2015 Duration: 60 Min.

This program was recorded during a live presentation given on December 4, 2015 at 12:00PM EST.

The Affiliated Service Group rules are complex and confound many a practitioner. Properly identifying ASGs is a critical step in properly applying plan terms and testing plans for coverage and nondiscrimination. This web seminar reviews the different types of ASGs and what practitioners should look for in identifying ASGs.

In this program, we will examine:

  • Traditional ASGs
  • Identifying:
    • A-Orgs
    • B-Orgs
    • First Service Organizations (FSOs)
    • Management Function Group
  • Types of Service Organizations
  • Ownership requirements
  • Common service requirements
  • ASG Attribution Rules
  • Related Party Attribution

There are no prerequisites or other advanced preparation for this program. The speaker will expect attendees will have a general understanding of the operation of 401(k) and other retirement plans.

Level: Intermediate.

Instructional Delivery Method
Group – Internet-Based

Speaker: David Schultz, J.D.

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

  • Understand the different types of ASGs
  • Apply the ASG rules to common situations
  • Identify situations in which the opinion outside counsel (or an IRS Determination Letter request) are warranted
  • Help plan sponsors to avoid the creation of an ASG

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