Spin off from ASG

[Gilmore]

A doctor has their own S-Corp that was part of an affiliated service group through 12/20/2021.  The ASG sponsored a 401(k) safe harbor match plan.

The doctor did not participate in the plan in 2021 and will not be receiving any employer contributions.

Question...

Is the doctor able to set up a SEP plan for their S-Corp for the portion of the year that they are no longer part of the ASG, and fund based on compensation earned for the short period of time they are not part of the ASG?

Thanks.

[Dave Baker]

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