AAR2409. Controlled Groups and Affiliated Service Groups

Overview of the various controlled group and affiliated service group rules and what they impact.


Learning Objectives:

  • Identify the basic rules that aggregate entities for purposes of the rules governing qualified retirement plans
  • Analyze when a particular aggregation rule applies in a specific situation
  • Analyze sample fact patterns to determine whether entities will be aggregated, or not.
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
3-5 Years in the Profession
Advanced Preparation
N/A
Speakers
Image of Thomas Pevarnik

Thomas Pevarnik

Managing Director
Deloitte Tax LLP
Image of Theresa McDowell

Theresa McDowell

Principal
CLA