EBP2105. Part 1: Affiliated Service Groups/Controlled Groups - Why do I need to know?

How to identify and test Controlled Groups and Affiliated Service Groups. We will discuss the effects of having unidentified related employers. We will consider the impact of related foreign entities; and attribution rules for S Corporations, partnerships, trusts and tax exempt entities. We will also review the impact of the family attribution rules.

Learning Objectives:

• Identify which facts you need to collect based on the company structure
• Analyze attribution rules and how they affect Controlled Group/Affiliated Group testing
• Name the effect of the Controlled Group/Affiliated Group rules on discrimination testing