In-Depth Affiliated Service Groups with Case Studies
In-Depth Affiliated Service Groups with Case Studies
Kelsey N.H. Mayo, J.D. Partner, Employee Benefits Group
Poyner Spruill LLP kmayo@
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Agenda
? Why affiliated service groups matter ? Types of affiliated service groups ? What interests count? ? Three types of attribution
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Why Affiliated Service Groups Matter
Why Does It Matter?
? Compliance begins with knowing the CG-ASG ? Places it might matter include:
? Nondiscrimination testing ? Counting service ? Distribution timing ? Loans
Nondiscrimination Testing
? All employees in CG-ASG count in determining compliance with certain requirements, including: ? Minimum coverage ? Benefits rights and features
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