Concurrent Session Onsite and Online

EBP2460. 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, including attribution rules.
  • Analyze whether entities will be aggregated in particular fact patterns.
  • Recognize differences between the section 52 aggregation rules and the section 414 aggregation rules.
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Taxes
Level
Advanced
Prerequisites
4-5+ years in the profession
Advanced Preparation
None
Session Tags
TAX
Plan Sponsor
Speakers
Image of Thomas Pevarnik

Thomas Pevarnik

Managing Director
Deloitte Tax LLP
Image of Stephen LaGarde

Stephen LaGarde

Principal
EY