Controlled and Affiliated Service Groups
Controlled and Affiliated Service Groups
IRS Customer Education & Outreach Phone Forum ? May 22, 2014
PRESENTATIONPTRIETSLEN| TBAOTDION TITLE | BOD
PRESENTERS
? Audrey Kucia, Tax Law Specialist
IRS Employee Plans Technical Washington, DC
? Don Kieffer, Tax Law Specialist
IRS Employee Plans Guidance Mountainside, NJ
4
/ retirement
Agenda
? Introduction and Overview
? Affiliated Service Groups
? Controlled Groups ? Questions and Answers
5
/ retirement
PRESENTATION TITLE | BOD
Introduction
PRESENTATIONPTRIETSLEN| TBAOTDION TITLE | BOD
Introduction
? Controlled Group ? A group of businesses that have common ownership attributes.
? Affiliated Service Group ? A group of businesses
that have some common ownership attributes
? less than otherwise required to form a controlled group, and
? perform services for each other.
7
/ retirement
Introduction ? Applicable Code and Reg. sections
? Controlled groups
? Code Sections 414(b), 414(c), and 1563 ? Related Treas. Regs
? Affiliated service groups
? Code Section 414(m) ? Prop. Regs. Sect. 1.414(m)-1
8
/ retirement
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related download
- your top 11 401k questions answered academy success
- examining top hat plan participation and reporting
- what are the private markets
- the current state of 401 k s the employer s perspective
- the 2021 chart retirement plan options
- publicis benefits connection health group benefits
- controlled and affiliated service groups
- albertsons companies 401 k plan united family benefits
- 2021 401 k participant study
Related searches
- individuals groups and institutions lessons
- periodic table with groups and period
- groups and family of the periodic table
- groups and periods
- periodic table with groups and periods listed
- periods and groups on periodic table
- examples of independent dependent and controlled variables
- what are periods and groups in chemistry
- groups and periods on the periodic table
- periods and groups on the periodic table
- groups and period on periodic table
- cashier and customer service duties