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Affiliated Service Groups


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Posted

Is anyone familiar with rules regarding vesting in relation to the break up of an affiliated service group? I am dealing with participants of a group that is breaking away from an affiliated service group sponsor of a 401(k) plan. The plan is not terminating, nor will it be eligible to be considered partially terminating. Certain participants want to take distributions, but they are not fully vested. If they are remaining with the same employer, will there be any vesting exceptions that will allow them to avoid forfeitures?

Posted

Why won't it be eligible for 'partial termination' treatment? An ER decision (to withdraw ASG) that will prevent the affected EEs from earning additional vesting service? Of the entire ASG's EEs, what percent will be impacted by the withdrawal?

Barring that, could you spin off the part of the plan (and assets) that benefit the EEs of the ER withdrawing from the ASG, and then terminate the spun off plan? That would vest them.

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

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