controlled group/affiliated service group

[Guest mcw]

Corporation A, Corporation B, and Corporation C are equal partners in partnership ABC. I do not think this is a controlled group. However, it is an affiliated service group. If ABC has a plan and A, B, and C adopt it, do I have a multiple employer plan, have to file the 5300, and pay the increased user fee?

[Guest pjb]

If it's an affiliated service group, then it's not a multiple employer plan.

If it's a multiple employer plan, you can choose to file 1 form (omitting certain items) which is the same cost as the filing for a single employer plan, assuming you would have filed as an individually designed plan.