FIS Relius

Identifying the employer and its employees is a fundamental aspect of properly designing and administering any retirement plan, yet as simple as it seems, this can often be a complex and confusing task. Practitioners must be able to identify potential related employers scenarios arising through controlled groups, affiliated service groups, and management function groups. Knowing what to look for and what questions to ask is a significant part of the challenge. This 100 minute seminar will walk you through the process of determining related employer status and how the attribution rules can impact the determination. This seminar will help you to identify many of the key questions that must be asked of plan sponsors to help with the proper identification of related employers and employees.

• Controlled groups
  • Parent-subsidiary
  • Brother-sister
  • Combined
  • Attribution rules
• Groups of trades or businesses under common control
  • Unincorporated entities
  • Households
  • Tax exempt organizations
• Traditional affiliated service groups
  • Service organization
  • A-Org
  • B-Org
  • Attribution rules
• Management function groups
  • Related party rules

There are no prerequisites or other advanced preparation for this program. The instructor will assume attendees have a general familiarity with the basic retirement plan concepts, and a minimum of two years of experience in dealing with qualified plans.

NASBA Field of Study: Taxes

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

• Determine if two or more businesses are in a controlled group or under common control
• Apply family attribution rules in controlled group situations
• Determine if an organization is a service organization
• Determine if two or more organizations form a traditional affiliated service group
• Apply attribution rules to affiliated service group situations
• Determine if two or more organizations form a management function group

How to participate

Please connect at least 10 minutes prior to the event to troubleshoot any issues. You will need a phone and internet access. The graphics presentation and illustrations will be viewed via the web connection, while the presenter's audio portion will be via the telephone. Important Note: The user registrant must be logged in via the internet for CE purposes. Select the "Fees" link on the right side menu of this page for more information.

System Requirements for Webex

WebEx supports both Windows and Mac operating systems. For Windows, we recommend using Internet Explorer 11 or Microsoft Edge browsers. For Mac, we recommend using Google Chrome or Mozilla Firefox browsers. For the easiest connection to the event without the need to download any additional software, try the new Webex web app by clicking on the "Join by browser" link below the login fields. Then connect by telephone as prompted.

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