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Affiliated Service Groups - Current IRS Guidance??


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Posted

I'm having trouble determining whether the Affiliated Service Group proposed regulations can still be relied on. 

Is it correct that Prop. Regs. §1.414(m)-1 through 4 have not been withdrawn and can still be relied on (until final regulations issued)? And that IRS Rev. Rul. 81-105 still applies? 

Thank you!

 

Posted

Yes, 81-105 and the 1983 proposed regs are still in effect.

Shout out to Derrin Watson's "Who's the Employer" which succinctly answers this and (I have not counted but probably) thousands of other questions.

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

Posted

Absolutely! The other resources at ERISApedia.com are excellent as well.

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

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