Topics we will cover:
• Issues with Control Groups
• Issues with Prohibited Transactions
• Fee Disclosure
- Excerpt from Who is in the Control Group?
• Aggregation Rules (Section 414 of I RC) treat related entities as one employer for qualified plan purposes.
• Remember to look for Management company relationships, possible aggregation.
• Possible attribution between family members.
• Unintended failures of minimum coverage and non-discrimination requirements.
Please see full presentation below for more information.
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