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Affiliated Service Group Liabilities


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Guest ERISAQUEEN
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A Subchapter S corporation with one doctor employee who is also a partner in an LLP. The Sub S employee performs services for the LLP and the two groups constitute an affiliated service group. The Subchapter S corporation adopts a defined contribution plan that fails coverage and other Code requirements. Can the LLP be held responsible for the qualification defects of the plan sponsored by the Sub S.

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