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
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.
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.
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|
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