Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Regional Vice President of Sales The Retirement Plan Company
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Text of DOL Information Letter 2004-05-24: Application of Affiliated Service Group Definition to MEWA Rules
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] June 8, 2004 Excerpt: It is our understanding that 'affiliated service group' status within the meaning of section 414(m) of the Code may be based upon an interest of less than 25 percent. Accordingly, 'affiliated service group' status under section 414(m) of the Code would not, in and of itself, support a conclusion that a group of two or more trades or businesses would be a single employer for purposes of section 3(40) of ERISA. |
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