Plan Design and Compliance Testing Issues for Controlled Groups

ASC

Designing a qualified retirement plan for an employer that is a member of a "controlled group" presents unique challenges, including compliance testing issues.

In this 2-hour CE webcast, John Griffin, J.D., LL.M. discusses many of the most important plan design considerations and compliance mistakes commonly made.

The following topics will be covered during the webcast:

• Basic controlled group rules for qualified plans*
• Qualification rules impacted by controlled group status
• Plan design application for specific qualification requirements, including:
  • Crediting service for eligibility and vesting purposes
  • HCE determination
  • Coverage issues
  •  Nondiscrimination testing issues
  • Top-heavy plan concerns
  • Spousal attribution problems
• Other special issues to consider:
  • Plan documents
  •  Using the Code §410(b)(6)(C) rules
  • Consequences of really being a multiple employer plan

* The webcast will include a general discussion of the controlled group rules, but will not get into the many nuances of controlled group and related employer determinations.

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