Pension Planning for Loan-Out Corporations and Guild Aggregation

American Society of Enrolled Actuaries [ASEA]

Loan-out corporations operating with guild plans create some of the most misunderstood issues in qualified plan design. This session breaks down how guild contributions interact with Coverage rules, 415 limits, and deduction limits — and where seasoned practitioners still get tripped up. When a client has a loan-out corporation and participates in a guild plan, the compliance plot thickens fast. We’ll walk through aggregation mechanics, related employer rules, and compliance pitfalls so you can design plans that hold up under scrutiny. Guild plan participation doesn’t eliminate planning opportunities — but it absolutely changes the rules of the game. Learn how loan-out corporation structures affect compliance strategy before small technical oversights become big correction projects. 

Takeaways:

• Tips and Tricks on how to identify if “loan-out” corporations 
• Navigating aggregation issues unique to “loan-out “ corporations
• Pitfalls to be aware of when the “loan-out” plan terminates

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