FIS Relius

Do you need to train someone new? Do you need to brush up on the basics, or to fill in gaps in your knowledge? SunGard’s Fundamentals Series may be just what you need. 16 convenient 1-hour web seminars provide the information a pension practitioner needs to function effective in the modern 401(k) world. Pick and choose the topics you need, or participate in the entire series: the choice is yours. Our standard pricing has been discounted to make attendance to all sessions in this series more cost effective. The series will cover the following:

• Fundamentals Series 01: Eligibility
• Fundamentals Series 02: Vesting
• Fundamentals Series 03: Compensation and HCEs
• Fundamentals Series 04: Coverage Test (Ratio Percentage Only)
• Fundamentals Series 05: Elective Deferrals
• Fundamentals Series 06: ADP/ACP Test
• Fundamentals Series 07: Safe Harbor 401(k) Plans
• Fundamentals Series 08: Nondiscrimination Testing and Allocations
• Fundamentals Series 09: Allocation and Deduction Limits (415 and 404)
• Fundamentals Series 10: Top-Heavy Testing
• Fundamentals Series 11: Controlled Groups
• Fundamentals Series 12: Participant Loans
• Fundamentals Series 13: Distributions
• Fundamentals Series 14: Fiduciary Requirements; Reporting and Disclosure

Fundamentals 11: Controlled Groups [2017]

Controlled groups, common control, affiliated service groups. Three sets of attribution rules. How can you keep it all straight? What happens if a company is in a controlled group? These questions and more are discussed in this controlled group program.

Topics include:

• Controlled groups
• Parent-subsidiary groups
• Brother-sister groups
• Vogel Fertilizer
• 415 Modifications
• Attribution rules
• Traditional affiliated service groups
• Service organizations
• A-Orgs
• Consequences of group membership
• Limits on future borrowing
• Reasonable interest
• Adequate security

There are no prerequisites or other advanced preparation for this program. No prior experience needed.

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Objectives: After attending the program you should be able to:

• Identify a parent-subsidiary controlled group
• Identify a brother-sister controlled group
• Apply the Vogel Fertilizer rule
• Identify an A-Org affiliated service group
• Understand the consequences of related employer status

How to participate

You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone. Select the ""Fees"" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

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