QSLOB's

[Belgarath]

I'm just curious if anyone does much with these. My knowledge of them at this point is nearly zilch - about 10 minutes of fast reading. In the small employer market, are there certain basic situations where they might be useful? A very cursory skim makes it look like they can't be used for ASG's (but can for CG's) and groups of <50 can be used for DB 401(a)(26) testing, but coverage testing would be applied across the whole group, (the <50 exception doesn't apply) so offhand I don't see the big attraction, but that's a guess based upon pure ignorance!

[JanetM]

We use QSLOBs here, our CG is 38 legal entities and 24,000 employees. I agree that in small emplpoyer market they aren't used or useful very often. Not sure about ASG use, all my SLOB experience has been with large group.