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Found 2 results

  1. ERISA11
    For the A-org test, if the purported FSO is an LLC that has elected to be taxed as a corporation and that is not a professional service corporation (or a professional service LLC), would it fail to be an FSO as a "corporation" that is not a professional service corporation since it is being treated as a corporation for tax purposes? Or would it have to actually be incorporated under state law (and not just treated as a corporation for tax purposes) to be considered a corporation for purposes of this rule?
  2. Guest
    Company A owns 60% of Company C. Company B is a single owner LLC which owns 20% of Company C. Company C is a participating employer in Company A's 401(k) plan. Company C provides IT consulting services focusing mainly on integration services. The owner of Company B works 100% of his time for Company C providing IT consulting services and management services. 1. Does an A-Org group relationship exist between Company B and Company C? 2. If so, is there an affiliated service group relationship between Company A and Company B? 3. If so, can Company B adopt Company A's 401(k) plan as a participating employer? 4. If so, regarding compensation for the owner of Company B, then compensation for testing and contribution purposes would be taken from K-1?
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