ASPPA Webcast: In-Depth Controlled Groups with Case Studies

By ASPPA Net Staff • November 28, 2017 • 0 Comments
Available until, April 19, 2019

Speaker: Kelsey N. H. Mayo, J.D., Partner, Employee Benefits Group, Poyner Spruill LLP

Experience Level for Attendees: Intermediate

IRS Program Number: CZTXU-Q-00844-18-O

Webcast Outline


This webcast begins with a review of the controlled group rules. Then, it takes a more in-depth look at the controlled group rules, including more advanced rules, such as disregarded stock and the impact of options. The rules are demonstrated through a series of case studies that show the impact these rules can have on the controlled group analysis.

NOTE: This webcast focuses only on IRC sections 414(b) and 414(c). A separate follow-up webcast on July 26, 2018 focuses on affiliated service groups under IRC section 414(m).

Key Takeaways:
1. Ask the right questions to perform a complete controlled group analysis
2. Apply the controlled group rules to common situations
3. Identify situations that may impact the basic analysis and will require additional analysis

Registration Deadlines: 
On-Demand: 4/19/2019

CE Credit: 2 ARA, 2 ERPA, 2 JBEA Noncore

About the Speaker

Kelsey N. H. Mayo, J.D., is a partner with Poyner Spruill LLP, a law firm based in North Carolina. She works with business owners and HR executives to understand and manage employee benefits and executive compensation arrangements. Kelsey routinely represents clients before the Internal Revenue Service and Department of Labor, and has extensive experience in virtually all aspects of employee benefit plans and executive compensation arrangements. She serves on ASPPA’s Government Affairs Committee, was a presenter at ASPPA’s Spring 2018 Virtual Conference, and will present a second ASPPA webcast in July on Affiliated Group Case Studies.

Individual Viewer Additional Viewers 
ASPPA Member: $115 ASPPA Member: $45
Non-Member: $190 Non-Member: $70


Registration for on-demand recorded webcast includes unlimited viewing of the webcast recording to play any time before the one-year expiration date, webcast outline, and any additional presentation materials. Recordings are available one week after the live webcast takes place.

Webcast Package Pricing:

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Methods of Registration:

To prevent duplication of payment, please select only one method of registration. Once your registration is processed, you will receive an electronic registration confirmation to the email address listed on your registration form.

  • Download a registration form.
  • Online: For credit card payment only. Receive an immediate email Registration Confirmation. 
  • Email your scanned registration form(s) and credit card information to
  • Fax your scanned registration form(s) and credit card information to 703-516-9308.
  • Mail: American Retirement Association, PO Box 34725, Alexandria, VA 22334-0725 
    For express/overnight deliveries (FedEx/DHL, etc.), send to: American Retirement Association, 4245 North Fairfax Drive, Suite 750, Arlington, VA 22203

Make checks payable to the American Retirement Association.

General Information

Cancellation Policy:

All webcasts are non-refundable. If you have registered for the live webcast and are unable to attend, please email and request to transfer your registration to the recorded version. This request must be made before the live webcast takes place.

Statements and materials presented on American Retirement Association webcasts are solely the opinions of the speakers and do not represent the opinion or the position of the American Retirement Association. The American Retirement Association assumes no responsibility for the content and materials presented by speakers during the webcast.


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