Affiliated Service Group?

[Dennis Povloski]

Doctor is 100% owner of an LLC and 40% owner of an S-Corp.

In the LLC, he is the only employee. He receives contract work to provide services through a hospital, and those are his only clients/sources of income.

The S-Corp is his practice where he tends to patients of the practice.

This smells like an affiliated service group to me, but since the client bases are totally different, and everything is accounted for separately, I'm not sure.

Anyone willing to throw out any ideas on this one (besides ask your ERISA attorney to make a determination ).

[Belgarath]

Well, I'll bite. Based upon obviously limited information, it doesn't sound like it is an affiliated service group. There doesn't appear to be be a FSO/A-org issue, since the A-org isn't regularly providing services to third parties in association with the FSO, and isn't regularly performing services for the FSO. Nor does there appear to be a B-org situation, where the B-org has a significant portion of its business as providing services to the A-org. Nor does it appear to be a management function group.

So on the surface, sounds like it is not. But, that ERISA attorney is awaiting your call...