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Fundamentals Series 11: Controlled Groups
Presentor: Derrin Watson Recorded Date: 5/4/2015 Duration: 60 Min.

Description
This program was recorded during a live presentation given on May 4, 2015 at 12:00PM EST.
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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 Fundamental series may be just what you need. 14 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:

  • Fundamental Series 01: Eligiblity
  • Fundamental Series 02: Vesting
  • Fundamental Series 03: Compensation: HCEs
  • Fundamental Series 04: Coverage test (ratio percentage only)
  • Fundamental Series 05: Elective deferrals - including 402(g), automatic enrollment, distribution restrictions
  • Fundamental Series 06: ADP/ACP test
  • Fundamental Series 07: 401(k) safe harbors
  • Fundamental Series 08: Nondiscrimination testing
  • Fundamental Series 09: 415 and deduction limits
  • Fundamental Series 10: Top-heavy
  • Fundamental Series 11: Controlled Groups
  • Fundamental Series 12: Participant loans
  • Fundamental Series 13: Taxation: Roth
  • Fundamental Series 14: Fiduciary requirements: reporting and disclosure

Fundamentals 11: Controlled Groups

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
Prerequisites:

There are no prerequisites or advance preparation for this presentation.

Level: Introductory.

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 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

 

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