Nicholas Pension Consultants
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Retirement and Executive Compensation Consultant Retirement Learning Center
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Pentegra
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Primark Benefits
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Carpenter Morse Group Inc.
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Sr. Retirement Plan Administrator Tycor Benefit Administrators, Inc.
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Abacus Retirement Solutions, LLC
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Director of Member Services, Member/ Employer Experience Orange County Employees Retirement System
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The Retirement Plan Company
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Wespath Benefits and Investments
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Question 148: How is an LLC treated for purposes of the affiliated service group rules? If it makes a difference, my client's LLC is taxed as a corporation. |
Answer: For the most part, the affiliated service group rules do not care about the form of an entity. Any type of organization -- sole proprietorship, partnership, trust, corporation, association, LLC, LLP, estate, etc. -- can be an "organization" or a "service organization" under IRC 414(m). |
Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner or to readers. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of this and similar situations.
The law in this area changes frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the law (statutes, regulations, rulings, court decisions, etc.) that occur after the date on which a particular Q&A is posted.
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