Affiliate Service Group or Controlled Group

With Section 315, Reform of family attribution rule. 

Question 1: Can the client set up retirement plans under Property Management Company only and disregard Dad's Dental Practice with 20 employees?

Question 2: If the answer is No to Question One, can the client allocate 100% to Eldest Son and have Mom and Eldest Son receive payroll under Property Management Company and still disregard Dad's Dental Practice with 20 employees?

Question 3: If the answer is NO to both 1 and 2, can the Dad change ownership to 0% from both Dad's Dental Practice and Property Management (Second Son will own 100% of Dad's Dental Practice), Mom receives 5% ownership and Eldest Son receives 95% ownership and set up the retirement plans under Property Management only. Currently, there is no retirement plan in place for Second Son Dental Practice.

Section 315 of SECURE 2.0 addressed two issues related to family attribution.  The first was to disregard state community property laws when determining ownership for plan purposes.  The second was to modify the rules for attribution between parent and minor child where each parent owns a business that is separate and unrelated to the other parent.  It seems like these rules do not affect this situation.

Before setting up any retirement plans for any of the businesses, seek competent advice and counsel.  Dad's and Second Son's businesses already appear to be related entities.