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I don't have a spreadsheet that I can share, but if I did, it would have these column headings: Attorney name Phone number Email address What I am saying is, there is not a deterministic formula for saying if an ASG exists or not. You need to make a number of factual determinations, including: Is a particular organization a service organization? What entity is the first service organization? Does one organization regularly perform services for another? Is a significant portion of the entity's income derived from providing services? Are the services performed by one entity of a type historically performed by another? There are no spreadsheet functions to answer these questions.

I think they are excluded from the test since from your original post it appears they have "not performed services" even if they are not technically terminated.

I believe you can roll to an inherited IRA and retain the death benefit exemption from the 10% tax. But if the spouse treats it as his or her own it loses the death benefit status.

I have had the same issue ad infinitum in the past, have used the new sponsor name and EIN, and noted Item 4 with the name of the prior year sponsor. IRS has sent the client notices, which we have answered, they send another notice and an invoice from IRS for a delinquent filing mentioning we have not replied. This has taken many months to clear up -with IRS Notices and our responses; and many irate clients. Who do you think they blame - the TPA. Recently we were informed that we should either send or fax IRS in Ogden, UT informing of the sponsorship change, enumerating old sponsor with EIN and new sponsor with EIN. Apparently Ogden is the one to make the change. Perhaps this has worked as there have been no repercussions... or perhaps due to COVID (and the Hurricane Ida extensions), IRS is backed up.

I thought I remember seeing a flowchart on ASG determinations somewhere a number of years back but couldn't find it in my on-line library. You can ask Google, that's often my first step. I use the WK answer books as a resource and also recommend Derrin Watson's Who's the Employer? but many of the ASG rules are still clear as mud to me. Some situations are very apparent one way or the other, but anything with a hint of gray I'm with CBZ and steer them to qualified legal counsel.

Agreed, you have to pass coverage and that is the only way. Most plans that still allow the opt out also have provision where sponsor may revoke if necessary to satisfy testing. If person was only NHCE at the time, then such opt out election never should have been accepted at the time.

I believe you actually have to - and see if your document has any overriding language in the section permitting the waiver indicating as such that the sponsor may have to make contributions anyway.

I suppose that since 5330s are typically mailed, they would therefore be subject to manual data entry. In which case the expository details would indeed get picked up by someone at the Service. Whether that actually helps, though......

My position is that they need to be part of the same §414 controlled group as a parent-subsidiary or brother-sister to avoid MEWA status. I read that DOL guidance to state that ASG status is not enough to be treated as a single employer and therefore avoid MEWA status. Here's that guidance: https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/information-letters/05-24-2004 Trades or businesses with less than a 25 percent ownership interest thus are not under "common control" for purposes of section 3(40) of ERISA, and, therefore, are not a single employer for purposes of determining whether their plan provides benefits to the employees of two or more employers under section 3(40). It is our understanding that "affiliated service group" status within the meaning of section 414(m) of the Code may be based upon an interest of less than 25 percent. Accordingly, "affiliated service group status" under section 414(m) of the Code would not, in and of itself, support a conclusion that a group of two or more trades or businesses would be a single employer for purposes of section 3(40) of ERISA. Here are the materials I've put out on the issue: https://www.newfront.com/blog/adding-a-new-ein-to-the-health-plan Newfront Office Hours Webinar: M&A for H&W Employee Benefit Plans

@Ryan Moulder has a really good post on this topic here: https://accord-aca.com/articles/amended-needed-for-form-w-2-affordability-safe-harbor

I doubt it. The market being down hasn't ever, to my recollection, a valid reason to suspend RMDs. We had pandemic (where market was down, but we also have massive unemployment which was a double whammy. Previously, severe recession might have been used to justify a suspension. I have an IIRA - and took my RMD in January (as I always do. No pain for me....

One of the Adobe products?

I think there's confusion here between the statutory correction period of one year to avoid the excise tax (that has expired) and the 2-year (now 3-year) SCP correction period, which actually would not apply here anyway since it is certainly an insiginificant amount. But you are under EPCRS because went past the 1 year.

I don't see a problem with that.