The Aggregation Of Employers And Employees: Controlled Groups
One example of a controlled group is a Parent-subsidiary controlled group: The simplest form of a parent-subsidiary controlled group consists of one business (the parent) that owns at least 80% of another business (the subsidiary).
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The Aggregation Of Employers And Employees: Affiliated Service Groups
The affiliated service group (ASG) rules were added to the Code in order to close several loopholes that practitioners found in the controlled group rules. Even if two businesses do not constitute a controlled group, the ASG rules will aggregate the businesses if they are sufficiently tied together in performing services for one another or for third parties.
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How the New Electronic Disclosure Rule affects your 401(k) Plan
This episode is a great example of how fast technology is changing, and how that affects 401(k) plans. We’ve selected audio clips from a recent Qualified Plan educational webinar that Josh hosted with Matthew Eickman, the National Retirement Practice Leader for Prime Capital Investment Advisors & Qualified Plan Advisors. In this episode, Josh and Jay […]
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A Deeper Appreciation for Wellness
The COVID-19 pandemic has presented the most challenging time many have faced. It’s been scary. Sad. Uncertain. Lonely. Exhausting. Boring. Relaxing. Triggering the unanswerable question: is this all worth it? Leaders, motivational speakers, and “Chicken Soup” books tell us to focus on what we can control. It feels like we can control very little amidst […]
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Building a Financial Wellness Plan That Works
A comprehensive financial wellness plan begins by thinking about whether employees have a foundation to get through the ups and downs in the short-term and the mid-term
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Lessons From Litigation: Trio of Recent Cases Highlights Ongoing Issues
Fiduciaries have had a lot of opportunities to learn more about their responsibilities over the past several years. We’re now more than eight years past the settlement in Wal-Mart v. Braden, more than seven years past the effective date of the 408(b)(2) regulations and the initial award of damages in Tussey v. ABB, Inc., and nearly five years removed from the United States Supreme Court’s Tibble v. Edison Int’l opinion. Moreover, the last several years of developments occurred against the backdrop of the on-again, off-again Department of Labor fiduciary rule. Yet a trio of recent 401(k) […]
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