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ASPPA Webcast: In-Depth Affiliated Service Group with Case Studies

Available until July 26, 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-00845-18-O

Webcast Outline


This webcast focuses on the affiliated service group rules, including a look at the more advanced rules such as aggregation of entities for management service groups and the impact of entity type on the analysis. The rules are demonstrated through a series of case studies that show the impact these rules can have on the affiliated service group analysis.

NOTE: This webcast focuses only on IRC section 414(m). A separate webcast, held on April 19, focused on controlled groups under IRC sections 414(b) and 414(c). This webcast is available on-demand until April 19, 2019.

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

Registration Deadlines: 
On-Demand: 7/26/2019

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 presented an ASPPA webcast in April on Controlled Group Case Studies.

Individual Viewer Additional Viewers 
ASPPA Member: $119 ASPPA Member: $49
Non-Member: $199 Non-Member: $79

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:

Please click here for information on package pricing for classroom style webcasts and web-course viewing. For more details on additional training package offerings, please contact

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.


Registration and General Questions
American Retirement Association Customer Support

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Wednesday, September 26, 2018 - 09:55
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