Topics we will cover:

• Introduction

• 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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