To register for Relius Education seminars and conferences, please login or register for a new login account before proceeding. For more information, please see the Benefits of a Relius User Login Account. For assistance, please contact Client Services at 800-326-7235, and select Option 6.

Who’s the Employer/ee? 03: Identifying Related Employers
Presentor: Derrin Watson Recorded Date: 7/13/2015 Duration: 100 Min.

This program was recorded during a live presentation given on July 13, 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

Employers and their relationships: It’s complicated

Most practitioners find identifying controlled groups, affiliated service groups, and other related employer situations among the greatest challenges in dealing with retirement plans. And yet, correctly determining if an employer is part of a related employer group is vital to applying plan provisions and to performing annual testing.

In this 100 minute seminar, Derrin Watson, author of Who’s the Employer, A Guide to Employee and Aggregation Issues Affecting Qualified Plans will walk you step by step through the process of determining related employer status, including the effects of the various attribution rules. Future seminars will focus on the consequences of related employer status. Topics include:

  • 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 for this event

Level: Intermediate.

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 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

All ownership and intellectual property rights in and relating to this website and all of its contents or any copies thereof, including but not limited to copyrights, logos, trademarks, service marks, design, text, videos, sound recordings, images, links, graphics, code, concepts and themes are owned by SunGard and/or its subsidiaries (collectively "SunGard") or used under authorized license by the SunGard. Any recording, reproduction, transmission, distribution, publication, performance, broadcast, hyperlink, creation of derivative works or other use in whole or in part in any manner without the prior written consent of the SunGard is expressly prohibited. Without the prior written consent of the SunGard, you shall not insert a hyperlink to this website or any part thereof on any other website or "mirror" or frame this website, any part thereof, or any information or materials contained in this website on any other server, website or webpage.